Actually, it doesn't mean "it's BS". We use it when someone comes out with an approach that is too abstract, impractical and not solving a real problem.

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Aaahkchuuually 😂

it means your conclusion is BS because it sanitizes the outcome from all likely inputs, friction, and attributes.

Yep, something like that. Not just "it's BS". It originates from physics students, mocking their textbook problems like "We won't cover a real horse. For simplicity, let's suppose the horse is spherical and it's in vacuum to neglect an air friction".