Any 'theory of everything' no matter how materialist or naturalist in inspiration is an aspiring idealism, a subjection of all reality to theoria. It would regard any impossible obstacle, any intrusion of the real as something to be overcome by more science, by rational investigation on the objective plane. That such obstacles must keep coming, must always dash any attempts at completion is a pointer to the Experiencer who can never be experienced and who is the ultimate source of all that appears. If this is a form of idealism, it is so only by an abuse of terms, and idealism upstream of all ideas, of all mind, of all manifestations in any and all senses.