With regard to “presence” and “reality,” the philosophical perspectives of Heidegger and Gibson are commonly seen to be in opposition to those of Descartes. This paper questions the validity of these differences and suggests a framework that would seem to accommodate both perspectives, namely that of engineering estimation theory. In this same regard—and in view of our interest in virtual reality—an ultimate challenge is posed as an exercise: how to treat the “presence” and “reality” of God.

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