Jeffrey and Isaac discuss their stance on 'never rewriting' given the possibility of AI making rewriting faster, cheaper, and less risky. They explore the limitations of current AI capabilities and the potential benefits of AI-assisted refactoring. The conversation delves into the idea of using AI to write tests and improve code quality. They also discuss the challenges and opportunities of AI in language switching and high-performance code optimization. Overall, the episode highlights the evolving role of AI in the rewriting process and the potential impact it may have on software development in the future.