Theory is still present. Just because it is not explicitly stated does not mean there is no theory.

Theories need not be explicit but the lack of explicit theory does not imply that an implicit theory exists or that learning does not occur.

Abstract theoretical reasoning is learning.

One could redefine the term 'learning' such that this claim (and the quote) is tautological. Doing so would be a terrible way to carve reality.

The distinction that you are drawing, is just between well stated theory and non-stated implicit theory.

No it isn't. The world isn't that neat. Sometimes the theory just isn't there. It would be possible to create a theory that approximates the physical process. But that doesn't mean it exists.