All theories are written from human subjective perspective - we describe reality as we can see and understand it. However, we write as what we perceive is also objective and it exists without subject perceiving it. In other words - theories describe our perception and current understanding, not reality.

In quantum level phenomena manifests form only when perception happens. It means that there can't be theory of everything (or anything close to it) as forms manifestation depends on perception. Our perception is subject of our free will and this can't be formalized. Maximum we can do is to calculate probability how individual or group of people will decide to use it's free will. Behavior of many people are often predictible.

Reality is like football game. There is no way to create theory based on which you can predict outcome of the game. Rules define the process, but how the rules are used is defined by the free will and creativity of players and other subjects involved. Without subject(s) the game reality would not exist.

This means that time and space exist as perception agents helping us (subjects) to have one experience at a time. Time and space separate experiences of the subject as with current consciousness level we have point-like awareness and we are capable of handling one experience at a time.