How exactly are any of the responses "desperate"? Unless you demonstrate why, they still stand as perfectly valid counterarguments which demonstrate the flaws of the theory. If you're going to dismiss the whole thing without any sort of justification, YOU are the one sounding desperate.

Now, of course no one is denying that the theory "exists" (or else we wouldn't be having this discussion now would we?), but it is wrong to say it cannot be proven right or wrong. The moment you begin a rational debate on this, you are agreeing to the premise that it is possible to judge the validity of a theory, and hence R=U can be demonstrated to be invalid.
If you do not accept that premise you shouldn't even be arguing here to begin with.