I don't think that's the author's point. Strategy is the war while tactics are involved in individual battles. If anything, I would argue that strategy is more amenable to todo lists because it involves planning. Tactics require you to move quickly and generally is less amenable to things like todo lists.

I think what the author was getting at is that a todo list is simply that: a list of tasks. It doesn't really capture why you're doing those tasks. If you just take jobs as they're handed to you, you're not strategizing. You're turning yourself into an automaton.