The author critiques the traditional TOFU/MOFU/BOFU content framework, advocating for a simpler approach where TOFU content focuses on 'what is' while MOFU and BOFU content emphasize 'how to' and 'how WE.' They suggest that businesses should allocate 20% to TOFU and 40% each to MOFU and BOFU to better address buyer needs and differentiate themselves, especially as AI content becomes more prevalent.