I have no problems tethering with my Samsung Galaxy out of the box. No root access required, no special applications. It provides a serial (over USB) interface to its internal modem, just point pppd to the proper device and it works.
(To enable it: Settings -> About phone -> Additional settings -> deselect "Mass storage only")
The description given by SANS is a bit misleading. What I believe is happening is:
Since point 2 is mostly true, the compiler is not completely wrong to assume point 3
As Spengler says, a bigger problem is that loading SELinux (or, it looks like, most other security modules) causes the NULL dereference protection to be disabled.
We warn the reader in advance that the proof presented here depends on a clever but highly unmotivated trick. -- Howard Anton, "Elementary Linear Algebra"