If you keep your IR current the ATPL theory credit will never expire anyway. So I can't see your point right now.
His point is that he doesn't have an IR. Not at all. Never had one. Get it?
Why spend £15k+ to get the IR now if you have no intention of using it? If you really feel that way, fine, but be prepared to spend another £1000+ retaking the exams, plus the time and effort, if you ever change your mind. When i was in the same boat I bit the bullet and did the IR, turned out to be the best thing I ever did.