I did not follow this thread very carefully. So let me just
point to a reference I found today while cleaning my office.
The authors argue that energy "is a substace-like quantity
which is distributed in and can flow through space".
They conclude: "in this way, one arrives at a picture of an
energy transfer process which is strictly valid, yet simple
and easy to present even at an elementary level."
Do you remember the "Energy before work" thread we had
three (?) years ago? This article was saved in connection
with that pedagogical thread. I know that many of you
disagree with the authors. It would be interesting to
know how strongly was their point of view criticized
after the article was published.
"Energy forms or energy carriers?", by G. Falk, et al, in
Am. J. Phys, vol 51, #12, Decempber 1983 p 1074-1077