I maintain this equasion is a theory and as such has not been proved.
It depends on what you mean by "proven". A brazillion experiments have been performed on this, and it has been verified in all of these. In science, that counts as "proven".
Oh, yeah, it's a theory, too. In fact, being in the form of a concise equation, we might even call it a law.
Spare a thought for the stay-at-home voter;
His empty eyes gaze at strange beauty shows
And a parade of the gray suited grafters:
A choice of cancer or polio. -- The Rolling Stones