I think, or hope, that most of us know that a 300W heater in a small tank is not good, correctly sized heater/s is important but his statement is rather broad IMO. I haven't seen any proof that too small of a heater lasts longer than a properly sized heater/s. Again, just my opinion from my experience.
Every switching component is rated in cycles - IE, it only can be triggered so many times on average before it fails. Relays, reed switches, bimetal switches, transistors, all of them. Larger heaters cycle more because they raise temperature quicker.
In a situation where the needed heat load is 50w, running a 60w heater means it may switch on two or three times a day, because it takes a couple hours to raise the temperature. Running a 500w heater means it may turn on and off a dozen+ times a day. Running a 500w heater with a small throttling range (say, .1 degrees) means it may switch on and off a hundred times a day.
There are two failure methods for heaters.
1. They stick on - this is both a high probability event, and a high damage event. The failure method for most of these types of switches is fuse the contact closed.
2. They stick off - this is a low probability event, and a low damage event.
Heaters failing off is lower damage because it takes several hours for a tank to drop a significant amount of temperature because the vast majority of tanks are within 10 degrees of room ambient - and the total amount they can drop is limited by the ambient. Heaters failing on (especially when oversized) has no such safety factor - they can heat very quickly, and the max temp delta is significantly further from the tank's normal temperature.
Because situation 2 is both lower damage and lower probability - you should focus on reducing the chance/impact of situation 1. Large heaters both increase the risk of situation 1 happening (more frequent switching leading to quicker failure) and increase the impact of that situation by raising the rate at which temperature changes, and the peak to which it can rise.
Running a heater that has a 100% duty cycle isn't too small - its properly sized. The risk, and hazard of the most dangerous and typical failure are both reduced to almost zero.
Almost nobody runs properly sized heaters - almost everyone is running too large heaters. (and yes, the 400g people should be running quite a bit - but they're a tiny part of the community). I've seen people on here recommending dual 500w heaters in a 75 gallon tank. That's insanity.
(also, because of the way failure happens in heaters, 2 is almost never better than 1 - unless you have significantly more logging and monitoring than most people).