Oh god, can we please get a real physicist in here? This entire thread is a mess of computer programmers “well actually”ing other computer programmers and everyone being wrong.
My version of the argument involves turning it into a perpetual motion machine.
On the other hand, this rule is incredibly useful in modeling energy transfer through optical systems, seeing what things are possible and what things aren't without having to make detailed calculations. It's a real world rule with useful applications.
Instead, I'll just spout nonsense about programming. ;-)