Where is he blaming it on capitalism? He explains that it has to do with a loophole in the German tax code. (But you have to read the whole article, not just the excerpt! :-)
I quote the following directly from the article, which I did read in its entirety before I originally posted:
Boll’s movies aren’t being made out of a love for cinema. They are a shallow exercise in money-making greed and exploitation. Rich Germans getting richer by exploiting the stupidity of the Hollywood system and the naivety of critics like us, who never thought to question the true motives of why these horrible, horrible movies existed. Pure and unfiltered 21st century capitalism.
:-)