Post-Conversion; Voodoo or Science?

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I am working as a marketing manager in a middle-class company in Germany. Today my Boss sent me this article about Post-conversion.

Now I am in doubt and would like to hear your opinion about this topic.

https://www.econda.de/2017/06/attribution-und-post-conversion/

As it seems the Article is only available in German. Maybe you can use google translate to read the article if you are interested in.

In short it says Post-conversion is Bullshit and not an appropriate way to measure success of display ads (for example) on the internet. It says that its voodoo and esoteric because we are faking facts. This Article says that we only use Post-conversion as a method to justify our marketing expenses without a real effect to sales or profit.

I think Post-conversion IS a way to measure success of your internet advertising and it also is a way to distribute your money to the right Traffic seller.
It is true that you can draw wrong conclusions with this method if you use it the wrong way. But you can do this with everything.
For example: In science statistics are a recognised way to measure things although everybody knows how easily to forge they are.

-"Don't ever trust statistics that you haven't forged yourself"-

But that doesn’t mean this method is fundamentally wrong.

Please let me hear your thoughts about that if you have any.