Summary
This paper studies the problem of agnostic reliable learning with Gaussian margin. It gives a novel algorithm with improved running time and sample complexity bound and this suggests that agnostic reliable learning is easier than agnostic learning. It also gives a Statistical Query lower bound matching some terms of the upper bound as an evidence that the upper bound is tight.
Strengths
1. The result of this paper is novel and complete.
a. The running time and sample complexity of the proposed algorithm is a big improvement from the previous $d^{O(1/\epsilon^2)}$ and the algorithm is completely new.
b. The algorithm, lower bound and analysis are all highly non-trivial and technically sophisticated, showing a deep understanding of the problem. I think there's lots of technical novelties in the paper.
c. The fact that there's a separation between agnostic reliable learning and agnostic learning is interesting and it's a contribution to formally establish this.
d. The paper gives a non-trivial SQ lower bound matching some terms of the upper bound, suggesting its tightness.
2. The writing of the paper is decent. Enough background knowledge is given. Math related parts is clearly defined and the proof is rigorous. The paper is organized and non-technical part is not hard to follow.
Weaknesses
1. There are some room for improvement in writing.
a) As someone who is quite familiar with PAC and many classical learning problems but not familiar with reliable learning/learning Gaussian margin halfspaces, I find the introduction to the problem could be more clear, especially I think you can do a better job explaining the adversary's strategy and behavior, the "corrupt negative labels are free" part is worth more insights.
b) I do find the paper really technical, but I think it is intrinsic. As someone who is not familiar with your algorithmic framework [DKK+22] and some technical parts (for example, the use of polynomials), I think more explanation could be helpful.
c) Some parts of the writing could be more clear, like "with high probability" in the definition.
2. I do find the SQ lower bound a bit weak. It doesn't have a dependence on $\epsilon$, is there any known lower bounds on $\epsilon$?
3. The agnostic learning lower bound doesn't have a dependence on $\alpha$, but the agnostic reliable learning bound has such a dependence, why? You assumed that $\alpha$ is a constant, if it's not, is there any complications in your conclusion?
Questions
1. In this paper and some other papers, the lower bounds are SQ lower bounds. As far as I know, SQ lower bounds are weaker than PAC lower bounds (SQ learnable implies PAC learnable but not the other way around), is there some difficulty to get a PAC lower bound for the problem?
2. As far as I know, active learning doesn't seem to help with agnostic learning halfspaces (Gaussian margin, arbitrary noise), could it improve the sample complexity bound for agnostic reliable learning (with Gaussian margin).
Limitations
I think the authors could give some future directions and potential improvements.