Explanation on the R=U theory?

[licence]

EDIT: By the way, there is not a single "plothole" in FF8 that R=U 'answers' which does not already have a much simpler and more reasonable answer offered by the game itself.

I thought so. But even then, what are these plotholes that people think are filled by R=U. Any plotholes that this fills or could have a chance of filling, is lost on me at this moment.