A false equivalence is not necessarily a straw man, but a straw man usually involves a false equivalence. He is guilty of both.
Two parts of his statement which he tries to pass as equivalent things:
1. "So the question people should be asking, do we want "smart" TV motion smoothing artifacts to be the norm of the highest end graphics?"
2. "If you walk in to a theater and watch Dune III and it has motion smoothing artifacts, would that be ok to you?"
It's not simply a comparison. He's clearly trying to equivalate the two things, by bringing up a different scenario immediately after posing the original question. And the scenario he brings up, Movie Theatres, isn't even a plausible scenario since there is zero indication that upscaling/FG will be used in movie threatres any time soon. If it were a plausible scenario(like the aforementioned smart TV AI motion smoothing), maybe I could see how he is making a simple comparison, but since the scenario is entirely ludicrous the only conclusion you can draw is that he is using this outlandish scenario to try and prove something.
Let's use the same exactly sentence structure except with different terms:
1. "So the question people should be asking, do we want completely random filler parts to be in our fast food items?"
2. "If you walk into a three star michelin restaurant and they serve you a 500$ dish consisting of random cheap filler parts, would that be okay to you?"
Let's combine the statements, because separately they might be okay, but when used together to try to equivalate two different ideas it becomes misrepresentation at best.
"So the question people should be asking, do we want completely random filler parts to be in our fast food items? If you walk into a three star Michelin restaurant and they serve you a 500$ dish consisting of random cheap filler parts, would that be okay to you?"
Clearly it is in fact a false equivalence, and a false equivalence is part of a straw man fallacy. The other important part of a straw man is using the false equivalence to disqualify something that is not infact equivalent. He doesn't outright say that having motion artifacts in Movie Threatres is unacceptable, but highly implies it. By doing this he combines false equivalence and the disqualifying of a completely separate scenario to try and disqualify the acceptance of some level of motion smoothing artifacts in high-end computer graphics.
BTW contrast his thread bashing DLSS4 versus his reaction to FSR4. Ofc there was no FG involved in the FSR4 demo but much of his DLSS4 thread was in fact criticizing upscaling, not MFG. He has worked at both AMD and Nvidia, dk why he seems to favor one of the other so much.