The discussion centers around the concept of incline percentages in cycling, particularly in the context of mountain stages in the Tour de France. A 10% incline means an increase in height of 10 centimeters for every meter traveled horizontally, while a 100% incline represents a 45-degree angle, where the slope becomes visually deceptive as it appears flat until very close. Inclines are categorized based on their steepness, length, and difficulty, with "HC" (Hors Catégorie) indicating climbs that are exceptionally challenging. The conversation also touches on the theoretical implications of extreme inclines, noting that a 200% incline would correspond to a steep angle of approximately 63.4 degrees, but such gradients are impractical in cycling. The concept of verticality is discussed, emphasizing that it cannot be assigned a finite incline value, as anything beyond a certain steepness becomes irrelevant for cyclists.