This general idea follows from the classic theorems on the limits of induction on finite computers. A computer can only build an inductive model of another computer that is substantially simpler than itself in a Kolmogorov sense. This process provides a measure for ordering simpler computers. Computers that are equally or more complex are indistinguishable via induction.

This is also a common basis for the concept of "free will": no computer can model its own behavior such that it can reliably predict it.

To a squirrel all humans are equally, unfathomably intelligent.