S+U starts off with a careful retreading of non-philosophy, reminiscent of Principles of Non-Philosophy. This is followed by a very nice implicit response to Badiou, small responses to Deleuze and Michel Henry, and an extended response to Laruelle's student, Gilles Grelet. I haven't read Grelet yet, but Lareuelle's critique is still very interesting, responding to an overly cutting and zealous reading of non-philosophy as anti-philosophy. This final section also does some very intriguing weaving of political and religious materials.
(This book is also notable for the founding of the Organisation Non-Philosophique Internationale. fun stuff)