Computational Complexity and P vs. NP, A New Insight
No.  The paper appears to be total baloney.   I noticed multiple unjustified statements in my first 60 seconds reading the paper.  Don't waste your time with it.

arxiv is not peer-reviewed.  Some papers on arxiv are great; some papers are arxiv are terrible and a waste of time.  Its presence on arxiv says very little about its quality.  It's like finding a paper on someone's personal website.