That is actually not what they are saying and by the looks of it, as they already mined 38MB and 64MB blocks, doing as well. I think they actually do want to scale, not just talk.
If SV will be used successfully to show onchain scaling reaches a limit at 64mb it will be enough to justify BS, since 64mb is far less than what BS promised to achieve with the LN.
What has LN have to do with anything? LN is separate system completely. Do not mix it with Bitcoin. & I don't agree that SV is arguing that Bitcoin can't scale, at all. ABC argue that.