He assumes that the cost of a b-state circuit is propotional to b. But in reality it may depend on many other factors like the technology used to implement the computer and the economy of the civilization that implements it. For a truly almighty entity like God, a base-n (where n is large number) is the most appropriate for a digital computer.
The movie Independence Day depicts one of the heroes deploying a computer virus into the alien mother ship computer to destroy it. At first, I laughed at the idea because an alien notion of a computer could be entirely different from ours. But now I feel, I could be wrong. There can be engineering solutions and truths that ubiquitous and exist( or derived) in totally different environments.