The analysis at the end of the article defines why it is believed to be Iraq that is country of origin of the manual.
Yes it does. But it does not prove it. It doesn't even come close to proving it. It proves that an unknown Arab country, most likely Iraq or Syria, made these manuals. And even if it definitely was Iraq, making manuals for people providing assistance to the Taliban and (it is *suspected*) Al Qaeda is a far stretch to call a "link".
Remember that
#1 A much more solid link can be drawn between our own government and AlQaeda
#2 A much more solid link can be drawn between our own government and Saddam
and of course,
#3 Saddam wanted BinLaden dead.
All this is neither here nor there. Point is the headline makes a statement of fact "Iraq". Not "Maybe Iraq", not "Possibly Iraq". Not "Probably Iraq".
The article completely fails to justify this assertion.