The discussion centers on the distinction between the equation W=-ΔU and the concept of potential energy being negative when the reference point is at infinity. It is clarified that W=-ΔU relates to the work-energy theorem and conservation of energy, while the negative potential energy statement is not universally true, as some systems can have positive potential energy. The equation's sign convention is deemed arbitrary, and the change in internal energy, ΔU, encompasses both potential and kinetic energy. The participants agree that the two concepts are not directly related, and potential energy can vary based on the chosen reference point. The conversation highlights the importance of context in understanding these principles.