I'm going to jump in here, in that this is somewhere between wrong’ or just maybe miss worded

The primary reason (or application) for 3:1 is to use distance to attenuate the phase effects of
unwanted bleed between mics. It’s never a ‘fix or help in a ‘close + far micing of a ‘single source’ where the two are intended to be mixed and used together.
Now with a ‘stereo pair, an AC guitar can be argued to be a multi-source with time arrival differences’. But you can also make the case that if both mics are
close to equal distance (from the guitar that is), you have for the most part eliminated the main source of ‘phase issues ..arrival times... and whatever effects of
not doing ‘3:1 can be like so many
other examples of multi-micing -The remaining phase effects being part of the desired tone.
and just to add.. Polarity in this case doesn't 'correct much of anything, but is a means to basically completely re-shuffle whatever phase tone' effects you do have.