Sam2. He said that what the gemora says as a factual story was in his opinion a dream. So he does not accept that the gemora says this. In fact he declared that that very gemora said that there has never been a golem when the gemora says the exact opposite. To simply say that “in my opinion it was a dream” is not an accepted way of dismissing a story in the gemora.
I would imagine that the rambam holds about this gemora like he says in Chelek about many agdah gemorohs, that they are not k’pshtutom but that they are alluding to something else with those words, and not to a factual story.
Also the Ramchal brings a story that when the rambam was an older man he was in Yerushalyim and a person started telling him about kabalah. The Ramchal writes that after the Rambam heard what this person told him “he regretted with great regret many things that he wrote”. So the Rambam’s opinions about many if these types of things are because he was basing himself on logic because he was not aware of kabalah, not that he knew of the concepts of kabalah and disagreed with them.