Are there any valid arguments against Sam’s claim that “As a matter of experience there is just consciousness and it’s contents”

Sam also says everything is “made of consciousness and appearing in consciousness”.

He’s also said he prefers “non-duality” as a term of ultimate reality as opposed to the yogic term “union” or the Buddhist term “emptiness”.

I’m not challenging his claims because I am still too restless to experientially confirm or deny but does anyone have any disagreements with these statements or are they generally uncontroversial? I know Sam was challenged by Rupert Spira but I genuinely didn’t understand what they were disagreeing about. Would Rupert disagree with any of those statements above?

Thanks for any insight