Although the site is Australian, the cost info is from Colorado, the US already has anti-dumping levies on Chinese solar which will be reflect in bids so yes it does take solar subsidies into account. It doesn't however account for government subsidies of coal.
Or, alternatively, the thumbs put on the scale by any other government for any energy source. Maybe the Trump admin tacking a 30% tariff on non-US solar benefits non-US solar in other markets -- there's less demand for the current supply.