The discussion focuses on the challenges of performing the inverse Fourier transform, particularly regarding the transformation of cosine functions into Dirac delta functions. The Fourier transform of a constant function results in a Dirac delta distribution, indicating that the function is zero everywhere except at one point. When applying this to a cosine function, it is shown that its Fourier transform consists of two Dirac delta functions, one at positive frequency and one at negative frequency. The confusion arises from understanding how the inverse Fourier transform leads to these delta functions. Overall, the thread highlights the mathematical intricacies involved in Fourier transforms and their interpretations in terms of distributions.