I think Sam's problem is that he completely separates the human system, other than intellect, from the associations with spiritual aspects and archetypes. They were (with humor) using the argument of God not wanting you to masturbate, for example, and it seems clear that at least one interpretation of benefit would be concerning that of energy in the body. And this is just one very obvious example of energy involved, and the (power of) subtlety of mind beyond intellect or discourse.
What's confusing to me is that he does, I think, claim to have some spiritual consideration, but the way he treats these ideas in his approach to understanding the various aspects of spirituality and religion leads me to believe that it is not self-honest.
It's fine if he wants to make an atheistic type argument from any point of view, but his portrayal of being kind of both and something new seems lacking.