CPU licensing factors apply to named user plus model too
The article suggests that the named user plus licensing model can be significantly cheaper than the processor licensing model if a workload has a modest number of users. And it ends with the remark that for named user plus licensing "there is no processor architecture scaling factor".
However, the final paragraph of http://www.oracle.com/us/corporate/pricing/databaselicensing-070584.pdf clearly states that the scaling factors do apply.
In the Oracle universe things are never easy, nor cheap.