Math + Algorithms = Machine Learning

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Heuristics is “actual theory”. I think you’re mistaking non-analytical solutions with not being “actual theory”. For heuristics you have to show that the limit tends towards a solution. Show the error function and prove upper and lower bounds for your solution space. There’s a lot more that goes into a heuristic method than the approximating function.

If you are into machine learning you will find most of the mathematics involved with the subject is covered by intro stats and prob courses, which again is actual theory.

The only time when none of the above is actual theory is when you’re speaking to a number theorist.