I would agree, because the NEXT sentence in the article states:
"However, if the income is remitted after that period, normal tax obligations apply"
and "after that period" refers to the two years period, not to the absolute period of 2025 and 2026, because those years were only used in the example.
So it is an attempt to lure foreign earned money back into the country quickly, by making it tax free, if you do it within the same year or the following year after it was earned.