The discussion revolves around understanding the relationship between potential energy and work, specifically how a change in potential energy can be expressed as negative work. It highlights that while a general proof may not be feasible, the work-energy theorem provides a clear framework for deriving this relationship. The equation mgy(b) + KE(b) = mgy(a) + KE(a) is used to demonstrate that the change in potential energy (ΔU) equals negative work (ΔU = -W). The conversation also touches on the derivation of the work-energy theorem itself, emphasizing its foundational role in connecting kinetic energy and work done. Overall, the proof presented is deemed correct within the context of the discussion.