I suspect it’s a scam. A simple Mirror will reflect back sunlight but it won’t make the house any cooler than the temperature of the air.
I don’t know about it being a scam - they may just be a bit naive or optimistic.
I agree with you, though, a mirror would probably reflect more than this device, including IR, however the reflected IR from the mirror would most likely get absorbed by the atmosphere, whereas they claim that their reflected IR would not.
Regardless the mirror would still cause the house to be cooler, whether it’s enough to compensate for the ambient warm air is doubtful.
Obviously anything that reduces the heat load on the house is useful (that’s why houses are insulated).
So the key question is, is this new thing better and cheaper than insulation?
By itself, probably not. But if it can prevent the heating effect of sunlight on the roof it might moderate attic temperatures and reduce the cooling load. In sunlight with an air temp of 105 my attic might be 150 and the AC struggles. I'd love to be able to keep the attic at the ambient temperature.