He's missing the upfront fee. For the deal with the S the upfront fee is $230. For the X the upfront fee is either $230 or more.
So you can buy the S for around $300, and then pay $60 a year for XBL, and Gamepass for $10 a month, for a total of $660 for two years.
You can pay $230 upfront and the $22 a year for two years, for a total of $758.
Clearly just outright buying the console is better. It's especially true when you consider that XBL usually runs deals to get it for cheaper than $60 a year, and that not everybody needs 24/7/365 XBL coverage to enjoy all their games. Many games are strictly single player experiences. So what happens if you wind up playing single player for three or four months a year? You're still paying for the XBL that you dont' need for all those months.
Destructoid misread the Windows Central article they sourced. The upfront fee part was where they were comparing the prices of buying separately vs. getting Xbox All-Access. The windows central article says nothing about any upfront fee on Xbox All-Access.
Ah ok, then it's a good deal, but only if you're one of those people that plans on having XBL + Gamepass 24/7/365. It wouldn't work for me, because I have no need for Gamepass, and I might have XBL four or five months out of the year (if I even had an XB1 system). But for someone like my old roommate who plays a ton of multiplayer games, and also has Gamepass it's a good deal.