I think you might be reading a bit too much into the joke, which is the idea of a scientific paper on giving carbon credits to people conducting actual industrial sabotage, a hilarious concept in itself.

But taking it more seriously, I suppose the argument could be made that delaying large amounts of carbon from being released means reducing X amount of time that carbon in the atmosphere has to contribute to warming and potential feedback cycles. Producing something in a different factory may take time, and while the same amount would potentially be emitted at the new factory, delaying it may not be entirely useless (at least, in my uneducated intuition!).

There are too many variables to know with absolute certainty if a particular sabotage action is overall carbon positive or negative based on how much extra carbon would be emitted to fix the sabotage (depends on the type of sabotage). But if the sabotage results in that production not occurring at all due to making the whole ordeal more costly, it would likely be overall a positive carbon action.