4.4 is about the technology to be used.
I am not qualified to comment, but I am sure they know what they are talking about.
The main points of the report are these,

"TThis study, commissioned by the European Parliament's Policy Department for Citizens' Rights and Constitutional Affairs at the request of the AFCO Committee, provides background on cross-border movement and trade between Northern Ireland and Ireland and identifies international standards and best practices and provide insights into creating a smooth border experience. The technical solution provided is based on innovative approaches with a focus on cooperation, best practices and technology that is independent of any political agreements on the EU's exit from the EU and offers a template for future UK-EU border relationships."

also,"Finally, the solution presented aims to be one that can be implemented regardless of the political agreement reached over the UK's departure from the EU. This solution needs to build on standards, technologies and best practices and take innovative approaches to solving border issues. It should also be scalable and can provide the basis for future UKEU border relationships."