I’m honestly not sure what there is to disagree with. There has been no quantitative evidence supporting it. “Things should cost based on labor” is a nice thought for laborers, but it’s completely unrealistic. Nobody is going to pay twice as much for something because one manufacturer used a really shitty process that took twice as many man hours.

There’s a reason the “criticisms” section of the wiki is one of the largest and links to a full article on it. It’s a religion, not an evidence-driven theory. Prescriptive, not descriptive.

I suppose we would agree to disagree if you believe in ideas not grounded in reality (a.k.a. backed by empirical evidence).