It certainly sounds dumber than most religions, but is it not really a religion?
I know that they want religious status, but does Scientology actually require belief in a God? It's a while since I studied it, and that was pretty cursorily, but I seem to recall that there's no creation myth and no deity to worship so it's a bit iffy as to whether it's a religion or not.
I know it is called a 'religion' by it's members, but by hubbard's own rationale, they would say that, wouldn't they? For the tax exemption.
Also Hubbard hates Christianity. He claimed that Jesus had never existed, but was implanted in humanity's collective memory by Xenu 75 million years ago, and that Christianity was an "entheta [evil] operation" mounted by beings called Targs (Hubbard, Electropsychometric Scouting: Battle of the Universes, April 1952). Some critics have claimed that one of the highest levels, OT VIII, tells initiates that Jesus was a pederast. I neither know nor care about Jesus' sexual practices, but I would guess that this is intended as an insult.
Also it's difficult to be a nonexistent pederast.