... also known as the Omega Point Theory, proposed by Frank Tipler in his book The physics of immortality (1995). This theory has been attacked by many scientists because starts as description of a plausible cosmological model but ends as a rather fantastic theology. Tipler says this in the introductory paragraph:

This book is a description of the Omega Point Theory, which is a testable physical theory for an omnipresent, omniscient, omnipotent God who will one day in the far future resurrect every single one of us to live forever in an abode which is in all essentials the Judeo-Christian Heaven. .... I shall make no appeal, anywhere, to revelation. I shall appeal instead to the solid results of modern physical science. ... I shall describe the physical mechanism of the universal resurrection. I shall show exactly how physics will permit the resurrection to eternal life of everyone who has lived, is living, and will live. I shall show exactly why this power to resurrect which modern physics allows will actually exist in the far future, and why it will in fact be used. If any reader has lost a loved one, or is afraid of death, modern physics says: ‘Be comforted, you and they shall live again.

The key of this theory is a cosmological model in which, although the universe is finite as far as time and space, the memory capacity, the number of calculatory steps and the effective energy supply are unlimited. This apparent impossibility is possible because of the extreme violence of the final moments of the Big Crunch.

At that moment, with all the energy of the universe concentrated in this mother of all the black holes, some kind of yet-to-be-discovered matter could exist and act as a computer. For an external observer (if this can be conceived), this machine would exist just for a few nanoseconds (even less), but inside, thanks to the infinitum amount of energy, memory and processing power (and the Turing principle), such machine could (according to Tipler) simulate the whole universe, including any living and conscious creature that has ever lived.