Already done elsewhere in this thread; the links from that article in turn provide a mountain of detailed responses.

Also consider whether you hold all refutations of random screeds to the same standard of evidence, or if this one somehow deserves more credence. The memo itself was written by a random engineer with no particular qualifications or expertise or interest in past work on the topic, but somehow anyone wishing to respond to it must write an academic paper with citations? And furthermore, somehow a "line-by-line breakdown" is required, rather than, for instance, finding and refuting the actual points made as in any other normal argument?