It is my understanding that the first 'Back Stop' related to regulatory alignment in Northern Ireland only. It was agreed at Chequers? It then changed when the DUP threw their toys out of the pram. The DUP are now agreeing to regulatory alignment until the Northern Irish government says otherwise. It's very similar to the first back stop agreed to by the EU, other than the government of Northern Ireland get the power to keep it or end it, rather than the EU.
To say this proposal is a tactic to bring about no deal is ridiculous. The EU could easily thwart such a tactic just through agreeing to it, the UK government can thwart such a tactic through not voting for a no deal. If Johnson can somehow bypass parliament into a no deal, which I really don't think he can, then there would be no need to make this reasonable proposal.
I maintain that those opposing this perfectly reasonable proposal either just want to stop Brexit or have another agenda regarding power within the UK parliament.