I just want to know if Match Making is based on

That post you are referencing wasn’t written by Jeff, but some random person on the forums.

People definitely can get grouped with similar MMR and widely varying SR, because that is what happens when someone (such as Seagull → Streamer Data - Google Sheets → Seagull 10) is extremely decayed.

When you read all the developer posts about this issue, things can get confusing and contradictory. See How Competitive Skill Rating Works (Season 12) → “But I just read this post from a developer, and it said matchmaking is baed on SR, not MMR” to see all the references and my interpretation.