He is talking about the base wordpress install and I totally agree, 77 includes is ridiculous.
The functionality available in WordPress just isn’t doable any other way.
of course it is.
From a software architecture point of view, wordpress is absolutely terrible. This is not the developers fault as when wordpress was first written php was not as advanced as it is today as an object oriented language so certain design decisions were not available at the time.
Reducing the amount of included files by consolodating some files is micro optimisation, it won’t make a huge difference to most sites but it is still an improvement that can easily be made.