I think they're putting a finger or two on the scale to interpret it that way.
The statements given by the government are sufficiently vague that it could relate to anything from procurement methods, elements of institutional cultural practices, and sure, also readiness and training and capability development goals.
Trying to pin it specifically to their narrative here is circumstantial upon circumstantial assumption, whereas it remains better to say "we don't know" as the best answer.
The fact that this article focuses on the 2027 timeline so much (even if they talk about it as being for capability development rather than Taiwan per se), and projecting it as if the Chinese leadership was actually focused on it, also betrays a bit of wishcasting confirmation bias, such that the author probably doesn't even know that they're doing so. Those are not hard deadlines for capability development nor are they milestones per se.
The article based on 2027 because it is Xi Jinping last term as the general secretary of CPC. It can be happen, If Xi want to make his term longer forcefully, but to me, it's only a speculative and personal attack to Xi, to portray him as a dictator.