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 $\mathrm{P} \neq \mathrm{NP}$.