The “Carbs for Thyroid” is based on the fact that the hormone Insulin is necessary to convert inactive T4 to active T3 hormone. But this is not a big function of the thyroid (a wee bit occurs, but not much). This conversion happens in the liver, cell membranes, peripheral tissue, and in the gut-microbiome. When the gut is deprived of carbs, the microbiome suffers and this is one reason why diets that profess "LOW or HIGH" are admitting that they are out of balance. Nature's foods often come with carbs, proteins and fats. Just look at breast milk. The best dietary advice is to experience a full and varied diet. When that is compromised, then something's amiss. Find your complex carbohydrate balance (sweet potatoes and butternut squash are fine as long as they do not cause bloating on plan S) and increase carbs up to 25% of your meal if you need too.