I don't understand why FA are so difficult for CS students to grasp. I have the reverse problem. The concept of FA makes perfect sense. It's how I naturally

I don't understand why FA are so difficult for CS students to grasp. I have the reverse problem. The concept of FA makes perfect sense. It's how I naturally think of a computer. It's the theory stuff that is not based on state machnes which I can't get my head around. So my question is, what enlightenment would I attain if I understood all the theory (instead of just the reality)? When I write programs, I write state machines.