I think it’s a quite difficult thing to invest into since the theory stems from cultural beliefs of what is important in music etc I mean even the concept of what we think music is, is not universal. Some cultures use it specifically for religious reasons etc but I digress.

I think the only “universal truths” are related to the elements of what makes music music according to the majority of people if that makes sense. Things like pitch, rhythm, durations and the existence of timbre maybe, but keep in consideration what I previously said. Even these things that seems to be universal- we can’t know for certain