Yes and No...I don't think anyone here is talking about point striking and dim mak.
But most of us have had experience with throat, groin,eyes and spine shots, on both ends-giving and recieving. (if you spar/fight long enough, you will eventually get nailed) I don't think anyone who has, agrees with your point of it being theoretical.
Let me also add, that "hitting someone on the button," and a liver shot, as well as eye, throat,groin and spine ARE point striking and dim-mak by definition.