Personally I’d rather Land tax revenue be distributed evenly as a citizens dividend, and separate from the taxes leveed to make the society which allows people to have income and wealth.

Those who use their fair share are no change, those using more see taxes go up, those using less see a rebate.

The more valuable Land a business uses the more they have to pay, encouraging more efficient utilisation. Their competitor using less Land has lower taxes and can thus out compete them.

Land of course isn’t just dirt, it’s any limited natural resource.

We already have property tax + income tax, and property tax is land value + value of improvements. From TFA, the immediate proposal is just allowing the property tax to assess the land value and value of improvements at two different rates, with the rate on improvements decreasing to remove incentives against improvements.

Does a parking lot in Manhattan pay the same cost per acre than a 50 story apartment block does?

It should! The public (through taxes) shouldn't be forced to subsidize the cost of a parking lot. If the parking lot was valuable to the market, the opportunity cost of the land not being used for some other purpose would be priced in (either through consumers paying more for parking, or businesses subsidizing the cost for consumers as it's profitable for them to do so). Parking lots paying lower property taxes subsidizes economic inefficiency.

Author of TFA certainly argues that land and income is better than just income.

I think land + income is better. It's what I have where I live, and I'd like to see the balance shifted more towards land.

This presupposes a balancing, when in reality it only ever goes up, and when it goes down it leads to lapses in services where the bill comes due later, with interest