From the perspective of pure theory, the book offers Atheists and Agnostics a more credible belief structure about mankind's evolution, answering questions about life-after-life. The ILC Theory is not a religion. It is just as the name implies, it is a theory, based on a common sense approach to life and beyond.
If you believe you merely dissipate into oblivion after you die, that is certainly an opinion,
however you might want to consider a more logical alternative to life after life. If you think you absolutely cease to exist after your current life is over, doesn't that seem like a tremendous waste of time and accumulated knowledge gained after such a short existence on Earth?