Emptiness and form are like husband and wife.
"Emptiness is form, form is emptiness". -Heart Sutra
Both are theory.
Because form is theory. We say this is a car. This is a form of intellectual theory.
A theory is much more than a hypothesis. A theory is something tested and demonstrated.
Because the job of emptiness is to negate that form theory, emptiness itself is also just a theory.
It's only a theory if you have no direct experience of it.
We can only talk emptiness to someone who has the assertion of self.
We cannot talk emptiness to someone who never assert self.
Any number of people discussed emptiness with the Buddha himself. Does he assert self?
When there is emptiness, there is always form. Because emptiness is the rejection of that form.
Emptiness is form and does not negate itself.
Someone who holds the view of emptiness has an obstruction. It is like someone who has crossed the island, but keep carrying your boat around.
The view of emptiness has fault, and that fault lying on the truth that traceless cannot be said as empty.
Gaining the intellectual view of emptiness is a preliminary to attaining some direct experience of it. A complete and ongoing experience of the emptiness of things is pretty much full enlightenment, cessation.
Emptiness of emptiness is then taught.
You left with no view, no any layers, perfectly naked.
If the emptiness of emptiness is understood and seen, there is no "you" left to be viewless, no "you" that can be naked.