in neutrality theory, it makes no difference whether a provider is pervasively sectarian or whether the nature of the direct aid is such that it can be diverted to a religious use. Most importantly, the courts no longer need to ensure that governmental funds are used exclusively for secular, neutral, and nonideological purposes, as opposed to worship or religious instruction. Neutrality theory eliminates the need for the judiciary to engage in such alchemy.
Esbeck, supra note 1, at 37; see also id. at 17 n.68 (The neutrality principle . . . requires only that the Court examine the outcome of the welfare program with an eye to determining whether the public purpose is being served by the social service provider. If so, then the judicial inquiry is at an end, for the government has received full secular value in exchange for taxpayer funds.).