https://learn.microsoft.com/en-us/office/vba/api/excel.listobjects.add
It looks like $null is to external data source, but is not relevant.
Indicates whether an external data source is to be linked to the ListObject object. If SourceType is xlSrcExternal, the default is True. Invalid if SourceType is xlSrcRange, and will return an error if not omitted.
Also note that the post you reference has a better answer that does not generate a new line
$ListObject = $ExcelApplication.ActiveSheet.ListObjects.Add([Microsoft.Office.Interop.Excel.XlListObjectSourceType]::xlSrcRange, $ExcelApplication.ActiveCell.CurrentRegion, $null ,[Microsoft.Office.Interop.Excel.XlYesNoGuess]::xlYes)