The claim conflates computational convention with logical necessity: flipping accept/reject states produces a correct complement machine only if the original machine halts on all inputs, which is a substantive assumption about total functions.

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Complement machine(the result of flipping accept/reject states): A theoretical computer or machine that does the opposite of what another machine does—if the original says 'yes,' the complement says 'no,' and vice versa.
Computational convention(contrasted with logical necessity in the statement): A rule or standard way of doing something in computer science that programmers agree to follow, rather than something that must be true by the laws of logic.
Halts on all inputs(the assumption being called substantive): A technical term meaning that a computer program successfully finishes and gives an answer for every possible piece of information you feed into it, without getting stuck in an endless loop.
Substantive assumption(as used in epistemology and logic): A real, meaningful claim that requires proof or evidence—not just a minor detail, but something that actually matters to your argument.

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