Yes and no.
A person cannot 'make' a billion dollars. I mean, how would that work? Can you invent money, or invent an increase to the GDP from nothing?
But you can create a product you can sell and transfer a billion dollars of wealth from other people to you. You can do this by paying people to create a product, and then selling that product for more than you paid for the labour and resources to create it. Or you can extract resources from nature and sell it to people, again paying for labour to extract, package, and refine it, and typically pay royalties or taxes on the extraction from the commons.
Value creation from an economic perspective is interesting. For example, the more hands money goes through, the more value it has. There are all kinds of interesting aspects of economics that I barely understand, like https://www.investopedia.com/terms/e/eva.asp
I think her point is to say that someone like Bezos didn't make his wealth magically appear. He got a bunch of people to make stuff very cheaply (including authors and factory workers), got them to sell that stuff on his platform (amazon), and leveraged the integrated supply chain and delivery systems from others to make a new, efficient model.
He doesn't make the stuff he sells is basically her point. Other people do, typically from low wage countries. He doesn't deliver the stuff they make, he hires low income earners in our countries to do it in a very commoditized high effort/low income way. He doesn't even directly sell anything to people - they built a scalable non-human transaction processing engine and inventory tracking system for that. He just profits off of all that, while putting in no net new effort along the way. And he makes a staggering amount of money doing it, which does actually mostly get extracted from our economies by doing so - the money sits there and doesn't do anything to benefit anyone else but him. It's no longer part of the economy as a whole, because he doesn't really buy anything, invest in anything, or give anything away. And he essentially does it all tax-free. I remember reading that Bezos and Amazon pays effectively zero taxes.