Sander Mangel discusses implementing a headless architecture for Magento using a middleware approach. The middleware would normalize and combine data from various sources and offer stable APIs for clients like Magento's frontend and backend. It would leverage various PHP libraries and frameworks like Slim, Monolog, and Illuminate/Database to build the middleware and expose data through REST APIs. The middleware is intended to offload tasks from Magento to keep it lightweight while centralizing data storage and access through the middleware APIs.