Ima responded:

It does not refer to ruach. מ״ה is a very high level of bitul (ie Atzilut where איהו גרמיו… חד הוא) def not connected with the level of ruach/יצירה in this case!! מ״ה refers to Olam Atzilut which is called מ”ה versus Olam hanekudim in which there was shevirat hakeilim which is called ב״ן

When Olam hanekudim will get its tikun via Atzilut then ב״ן will become מ״ה, as it was before the shevira

But the rest is really a cool way to look at מה יעשה הבן שלא יחטא!

I love how you think of these “out of the box” interpretations!!