This paper is a review and all results are thus available elsewhere. The significance is thus due to a clear presentation.
The paper is well structured and clear. It presents the theory of linear prediction in a pedagogical and with a sufficient extent to most readers.
This is a comprehensive and pedagogical review of the theory of linear prediction. The classic citation in literature for linear prediction is naturally "Linear Prediction: A Tutorial Review" Makhoul (1975), but this just could become the next classic.
I have researched spectral envelope modelling using linear prediction for the last 14 years and my doctoral thesis was on a related topic.
I do not have any connection to the author and I have no conflicts of interest.