Reading comprehension is an underappreciated skill.
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This is her lawyer's argument in the relevant section on page 46 of her lawyer's motion to dismiss. I have removed the references so that it reads easier.
Powell's lawyers are saying that her statements about election fraud was political speech that is often abusive, inexact, exaggeration and hyperbole and for that reason should not be taken as statements of fact. The argument being (if you read earlier in the case) if what she said was political speech or opinion then it would be protected by the 1st amendment and not subject to defamation laws. Her lawyers are using the Plaintiff's description of her statements being outlandish and inherently improbable as something they agree with and are using that as a defense that reasonable people would not accept those statements as fact.