This does surprise me (I never studied computer science). Isn't Theory A mostly about efficiency of implementation? In the real world, surely the ability to m

This does surprise me (I never studied computer science). Isn't Theory A mostly about efficiency of implementation? In the real world, surely the ability to model a problem domain well and to map it into code neatly (Theory B) is going to be more valuable than the ability to make some particular implementation super-efficient?