It is true that bacteria can't become resistant to ethanol to our current knowledge, but the cited reason doesn't sound plausible to me.
According to "Epidemiologic background of hand hygiene and evaluation of the most important agents for scrubs and rubs." published in Clinical Microbiology Reviews in 2004:
No acquired resistance to ethanol, isopropanol, or n-propanol has been reported to date.
If you compare the mechanism of alcohols with antibiotics, the reason for that is pretty plausible. Antibiotics like penicillin bind to specific proteins and disrupt their function, in the case of penicillin those are proteins that are responsible for building the cell walls. The bacteria can evolve a resistance to such antibiotics e.g. by changing the shape of the target protein in a way that reduces binding of the antibiotic, by creating a transporter that removes the antibiotic, or in the case of beta-lactam antibiotics like penicillin by creating an enzyme that inactivates those antibiotics.
Those mechanisms would not work for ethanol. The mechanism of ethanol is unspecific:
Alcohols have a nonspecific mode of action, consisting mainly of
denaturation and coagulation of proteins (241). Cells are lysed (229,
428), and the cellular metabolism is disrupted (360).
There are no obvious ways to resist those effects, they are based on the fundamental chemistry of living organisms as we know them.