I am not quite sure what that poster is saying?
It would have to remain an executable (com or exe) in order to run and damage the OS. Changing the handle to "txt" or similar, would make it inert? The only way the hacker could get around that problem, would be to put a further executable file into the OS, which would be detectable.
he is also overlooking the obvious. These days, any respectable anti virus program would have, in its DBase, any known variations of the virus and subsequently detect it anyway.