[...] you can always reverse (a process) to determine [...]
There is a precondition - constant non-zero Jacobian - to the inverse existing and the inverse is claimed to be of a specific kind - polynomial. The counter example satisfies the precondition and by mapping two different inputs to the same output makes any inverse impossible, including polynomial ones. But maybe that is already ELI7.
This helps because the ELI5 was too general. To me at least.