If we are, we're emergent behavior, not the topic of study.
Frankly, simulation theory feels a lot like other previous "humans are super special!" ontologies. We're not, we're just organic bags of complex chemical processes like every other lifeform on Earth, with all the cool potential and shitty vulnerabilities that such a thing entails. I've yet to see anything which truly sets us apart as a species beyond the need to ascribe a meaning to our mortality.
Also, phys.org is (yet again) trash and have just reposted this piece as "news" from a book advertisement by the author on theconversation.com but altered the title in a small but meaningful way that conceals the disclosure
Phys.org title:
Do we live in a computer simulation like in The Matrix? Proposed new law of physics backs up the idea
Original title:
Do we live in a computer simulation like in The Matrix? My proposed new law of physics backs up the idea