Is the document itself a cause for concern? No.

I disagree, heavily.

Every country commissions these stratagram documents for different scenarios.

But this document is an official israeli government document discussing something that is not just ' politically unpalatable'. It is describing and discussing a literal warcrime: https://ihl-databases.icrc.org/en/customary-ihl/v2/rule129

So

Is the document itself a cause for concern?

Is a solid fuckin yes. That, in itself, is already the story. The israeli government internally creates scenarios to commit warcrimes. But that israeli government officials openly advocate for warcrimes or genocidal actions is even worse, because it means they really want to do that, and only strong outside pressure from their western allies might prevent this.

Don't pretend like this is "just theoretical". Because this just happend: