Is this a valid strategy for investing?

I recently came across a video talking about investing. I'm very new to this idea so I found it interesting.

So basically the video said that a guy owns 100 shares of said company, and doesn't sell his stocks because he would then owe capital gains tax from selling said stocks.

So then that guy can take loans against his stocks (which my understanding is that he would use the stock as a way to prove he can pay back the loan). So loans don't have tax and instead of using capital gained from stock to pay the loan, the guy can take out another loan to pay it back.

In the video it said that it's a way of avoiding taxes? But it didnt specify much. So is this a good strategy for investing and what does actually achieve?