Sorry, I think that's complete bullshit. And there is indeed a great deal of theory that formalizes what makes music sound good; most of it is maintaining patterns of whole-number ratios to derive scalar and rhythmic intervals, and there are certain algorithms and formal rule systems that reliably produce pleasing results within particular genres. Even music that deliberately breaks these rules (like 'noise music' involving extreme distortions or recordings of 'unmusical' sounds) can be thought as a meta-development of those rules; the equipment or source material employed to make such 'unmusical' sounds acts as constraints, and lead to emergent structures of their own.