Hubbard's structure of the mind follows some of the work of the people I mentioned. In some ways, it's conventional. Then it veers off into unknown territory. The bottom line is that none of it has been or (in his own words) can be proven scientifically.

Put it this way: Suppose you discovered something that you absolutely knew to be true but it was so new to our way of thinking that nobody else had figured it out. But you have such a good grasp of it that you know it has a scientific basis. If so there has to be a way to prove it. If you succeed, you go down as one of the worls' great minds.

Would you then suddenly declare this knowledge religious and found a church on it? You've just undercut your credibility. So this is problem with Scientology--it delves into the mind with a seemingly scientific understanding of its workings but declares itself a church complete with tax-exempt status. It can't be anything but a scam.

I have a lot more respect for Anton LeVey. He founded the Church of Satan but the church paid taxes every year and still does as far as I know. He wouldn't support any Satanist organization that declared itself tax-exempt. I find that admirable. Hubbard I do not.