I think this paper is weak from the outset in similar ways to the entire philosophical project of EA overall. You start with the definition of EA as "the project of trying to find the best ways of helping others, and putting them into practice". In that definition "the best" means "the most effective", which is one of the ways in which EA arguments rhetorically load the dice. If I don't agree that the most effective way to help people (under EA definitions) is always and necessarily the best way to help people, then the whole paper is weakened. Essentially, one ends up preaching to the choir - which is fine if that's what one wants to do, of course.
I take issue with a number of the arguments in the paper, but I have no desire to respond to the entire thing. However I will focus on the part of the Moral Prioritisation section that quotes Mark Goldring of Oxfam - not because I'm a fan of him or Oxfam, which I am not, but because your misinterpretation of his position is quite illustrative. You claim that "Goldring seems to be implying that so long as we help some children in each country, it does not matter how many children we end up abandoning", but this is not the argument or an implication of the argument.
First, Goldring is referring to Oxfam's country portfolio rather than a specific group of children, and he obviously believed that applying EA principles to Oxfam's portfolio would require the organisation simply to cease working in South Sudan because the cost of getting children into education is higher in South Sudan than e.g. Bangladesh. It seems to me that his belief was correct, and that it is morally unjustifiable to abandon the people of South Sudan because somebody sitting in a comfortable office somewhere has done some calculations and decided that those people are not worth it.
You may object to my characterisation of EA in this way, but as far as I can tell that is the fundamental argument. Oxfam claims to, tries to and perhaps even does operate on the basis of need, and the need of children in South Sudan is at least equal to the need of children in Bangladesh. In fact it might be greater, since as Goldring points out, the barriers to school attendance are high in South Sudan compared to Bangladesh. This also highlights (to me, at least) that these situations are sufficiently complex that the type of utilitarian calculus applied by EA is largely self-defeating in many real-world attempts to help people.
Anticipating the downvotes, hoping for discussion.
On page 27, you clarify that many concepts in the article are not core to EA, but are "specific ideas contingently associated with EA, such as earning to give and life-affirming longtermism" that could be rejected "while still embracing the core of effective altruism." I think it would be helpful to distinguish core commitments from non-core issues early on the article.
I would also consider toning down some of the strong rhetorical claims, like "every decent person." You'd need much more space to cover every potential objection to EA's philosophical underpinnings and potentially be able to substantiate this claim to that level of confidence. Moreover, the reader knows they are reading a journal volume on philosophical issues in EA, which implies that the journal editors at least think there are plausible philosophical criticisms. Likely the reader knows that other contributors have identified what they think are substantial philosophical problems, and some EA principles do not align with the assumptions a reader new to EA likely has.
All that is to say that I think a tone of "core concepts are obviously right, and no decent person would argue otherwise" would lead most neutral readers to conclude (1) that you're setting up strawmen, or (2) that you're defining the "core ideas" broadly enough to almost be truisms, leaving a lot of the heavy lifting to be done by unclearly-defined "details of implementation."