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In page A New Kind of Science:

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The Principle of computational equivalence has been criticized for being vague, unmathematical, and for not making directly verifiable predictions.[1] It has also been criticized for being contrary to the spirit of research in mathematical logic and computational complexity theory, which seek to make fine-grained distinctions between levels of computational sophistication, and for wrongly conflating different kinds of universality property.[1] Moreover, critics such as Ray Kurzweil have argued that it ignores the distinction between hardware and software; while two computers may be equivalent in power, it does not follow that any two programs they might run are also equivalent.[2] Others suggest it is little more than a rechristening of the Church–Turing thesis.[3]