I don't think there is a total refutation, but strategically there are problems with the placement of the Be3. Obviously the b-pawn is left unprotected, so as naughtynight pointed out 1.e4 e6 2.d4 d5 3.e5 c5 4.Nf3 Nc6 5.Be3 Qb6 is critical. Now if White saves the b-pawn with 6.b3, Black can exchange with 6...cxd5. Then White is faced with a dilemma. The c-pawn is not advanced yet, so he must recapture with a piece. If he recaptures with the knight, the e-pawn falls--White has no useful discovery against the Queen, and Black is poised for ...Bc5. If he recaptures with the bishop, Black takes the bishop with a knight, gaining the bishop pair--perhaps not an advantage for the moment, but as we all know, the French tends to explode into chaos in the late middlegame. These are just the clearest ideas positionally, but my engines rate generally useful waiting moves like ...Bd7 and ...Rc8 even more highly. On the other hand, if White tries to gambit the b-pawn with, e.g., 6.Nc3, then Black can decline with 6...Nh6. This brings out another problem with Be3: White will waste a tempo if he plays Bxh6 now; but if he doesn't, then ...Nf5 or ...Ng4 appears next and off comes the exposed bishop right away. If the d-pawn is such a problem, perhaps the alternate gambit with 6.dxc5 would appeal. But now accepting looks good: 6...Qxb2 7.Nd2 Qc3 hits c5, and White has not much for the b-pawn. Anything can happen in blitz, but I don't think you would have trouble facing 5.Be3 in a classical game. Check out the database statistics on the line. They are abysmal. After 5.Be3 Qb6 Black scored something like 79% over some hundred games. Furthermore, I see no player over 2450 among the Whites--and the one 2400 player who did venture to play this way lost to a 2100!
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