Certainly, but would you be as attached to a 3rd-level character that you've played for a couple of months compared to a 25th-level character that you've played for almost two years? If not, you aren't that attached to the lower-level character.
Yes. I treat them all equally. No matter level 30 or level 1, I want them to live for the next adventure just as much as the other. Other people clearly do not, and that is why I have seen so many people want to discard a character or let it die, because they don't like it. They should have been playing something they liked to begin with, or stick it out to see if it gets better. There will likely be a time it dies and you get to trade-in, but you don't have to look for the opportunity to kill it off at a low level just to try something else.
If you aren't going to care about the work you put into the character at the beginning to design something to play with, then what different does all those other levels mean?
Higher levels you really only lose the character as you have gotten to enjoy all that playing time with it.
Lower levels you just spent time creating this character for it to die the first combat and have to do it all over again. Barely getting to put your work creating the character to use. You also have that at higher levels with creating a new character, but you at least had a chance to play with it for a while. Though that does not discount that you do not even want to lose the work put into each of those new levels since its original creation.
What happens when you don't start at level one, and say start at level 10. It is still a heroic tier character, so would you be happier to lose a level 10 vs level 11 character? I think many would be, but what about losing a new level 10 vs a new level 1.
I think the level isn't the point, but losing something that you have barely got to use no matter what level you are at is the sticking point for losing a character. The article seems to say losing a character of low level like it means one you just created is better than losing one you have been playing for a while. Neither is better, but losing characters happens.
So no matter the level I lose a character, I would step outside and have a cigarette and think what went wrong to prevent that the next time.