Yeah I think this is more about how you interpreted it, because it doesn’t look like others took it as being an absolute magic trick rule and neither did I.
The Panzer of the Lake didn’t use the word “commutativity” (fuck that really is hard to spell), but it gave out some wisdom that applied that rule by saying that “percentages are reversible”: if the reverse of a percentage would be easier to calculate, you can use it and get the same answer. If it’s not easier, well, then you’re screwed 😁 Oooooor depending on the situation you can use the a × b% = a × b / 100 commutativity trick: