The discussion centers around the concept of a "Fundamental Theorem of Computer Science," which does not formally exist. Participants express curiosity about what such a theorem might encompass, with key topics in theoretical computer science highlighted, including Turing Completeness, P vs. NP, the Halting Problem, and the Turing Test. Turing Completeness is suggested as the closest concept to a fundamental theory. The conversation also touches on the distinctions between computer science, information theory, information processing, and information science, noting that these fields are interconnected yet distinct. Information theory is mentioned for its significant theorems, including those related to thermodynamic entropy. Additionally, the discussion explores the commonalities between digital processing and artificial neural networks (ANNs), particularly the reliance on sigmoid transfer functions to manage noise in binary states. The potential implications of quantum computing are also acknowledged, indicating that they may not conform to traditional processing schemes.