He has some criticisms but he strays from seriousness with jabs like the one you point out. It sounds like me in high school being sarcastic in a juvenile way —it’s momentarily funny but totally detracts from the main story. In this case issues in self-dealing. In a small biz self dealing may be necessary and may be common practice. After all it’s all your money or your debt. But here it’s in conflict with fiduciary duty of a CEO.