The preseneter credits Preston with inventing the style, is that a fair statment. I assume he's referrring to the playing of the neck, as the percusive body is part of Spanish playing.
I've some Erik Mongrain recording where he plays the neck this way, tapping the strings (I don't fully get it) and saw Rodrigo and Gabriela at a festival about 3 years ago, wit there style. Though Gabriela credits some of the percussinve etchniques to her time in Ireland and the drum they play there