  We critique Javier Arroyo-Figueroa's paper titled ``The existence of the Tau
one-way functions class as a proof that $\mathrm{P} \neq \mathrm{NP}$,'' which
claims to prove $\mathrm{P} \neq \mathrm{NP}$ by showing the existence of a
class of one-way functions. We summarize our best interpretation of
Arroyo-Figueroa's argument, and show why it fails to prove the existence of
one-way functions. Hence, we show that Arroyo-Figueroa fails to prove
$\mathrm{P} \neq \mathrm{NP}$.
