It's the same bug, same company pushing patches, but we don't know if it's the same reason.

It's not the same company - David Woodhouse works for Amazon. He used to work for Intel but not for a year or so.

It's also not the same reason. Linus doesn't like the mitigation in the kernel, disagreeing on how Intel intends to implement it. This article is about unstable microcode patches that Intel retracted, and that retraction has been discussed on here a few times. The article is just exceedingly bad at describing the actual issue. It also doesn't help that the kernel mitigation depends on new flags introduced by the faulty microcode update, but the update being faulty is orthogonal to Linus' opinion.