A funny coincidence in the choice of words by two bloggers replying at the same post (which, oddly enough, does not use the word).

Lelangir:

Really, is that much so complicated? I feel like a lot of the “U ARE WRONG” talk is a thinly guised response to umad.meme. [..] For instance, if you want to attempt at empiricism, K-ON is pretty complicated. Can we explicate all (or at least some) of the various feelings the show elicits?

Lolikit(sune):

No, “U&I” is more than all this: it is friendship, plain and simple a kind of friendship that is actually fairly complicated.

Emphasis mine.