It's really worth the watch. The main thing everyone is upset at is LTTs treatment of a small two man startup Billet Labs that sent LTT their one of a kind prototype watercooler. It would cool a cpu and gpu at the same time. LTT used a 4090, which it was not designed for, and they shit all over it.

Billet Labs sent them a 3090 ti, build guide, the cooler, and talked to an employee there about design choices that was not communicated to Linus as Linus criticized a lot that should have been covered. If you watch the LTT review video of the cooler under the context of this being a two man group startup showing off their prototype, the video comes off as very flippant and unprofessional. It was a LTT shit show video where the entertainment came from the use of metaphorical duct tape and bailing wire to make something work with no regard to how their opinions could break or make Billet Labs.

On the WAN show Linus said he didn't want to spend the $500 bucks in man hours to do the tests correctly and the results, even if significantly good, wouldn't change his opinion that "no one should ever buy this."

Billet Labs needed the prototype and video card back and was told twice they'd get it back. LTT sold the prototype at an auction for charity.

Linus put out a response, after Steve's video, making it sound like they were already in talks to pay Billet Labs back for the cost of the prototype. In a follow-up video Steve reached out to Billet, Billet says that they had not heard anything else from LTT until Steve's video.

That's just the core issue that everyone is mad about, there is a TON of stuff covered in the video and its worth watching. It's like a respectful professional nerd "Content Cop" video with the amount of depth he goes into everything.