A series of mysterious deaths occur at the mountainous site, and the two venture to uncover the secrets hidden below.

The story includes an Iranian guest, a strange cloud formation in the sky and quantum mechanics.

[6] Diego Ramos Rodriguez composed the film's score, with additional music from David Schweighart and Viola Hammer.

[8] The Universal Theory was selected to compete for the Golden Lion at the 80th Venice International Film Festival,[9] where it had its world premiere on 3 September 2023.

[14] Metacritic, which uses a weighted average, assigned the film a score of 59 out of 100, based on 8 critics, indicating "generally favorable" reviews.