Interesting post and views. I couldn't help but think back to this post from Jane Bozarth. I have quoted below a couple of paragraphs.

"The linearity and causality implied within (Kirkpatrick's) taxonomy (for instance, the assumption that passing a test at Level 2 will result in improved job performance at Level 3) masks the reality of transferring training into measurable results. Many factors enable — or hinder — the transfer of training to on-the-job behavior change, including support from supervisors, rewards for improved performance, culture of the work unit, issues with procedures and paperwork, and political concerns. Learners work within a system, and the Kirkpatrick taxonomy essentially attempts to isolate training efforts from the systems, context, and culture in which the worker operates. Brinkerhoff, discussed below, describes this as evaluating the wedding rather than the marriage."

...

"To be fair, Kirkpatrick himself has pointed out some of the problems with the taxonomy, and suggested that in seeking to apply it, the training field has perhaps put the cart before the horse. He advises working backwards through his four levels more as a design, rather than an evaluation, strategy. That is — what business results are you after. What on-the-job behavior/performance change will this require? How can we be confident that learners, sent back to the work site, are equipped to perform as desired? And finally, how can we deliver the instruction in a way that is appealing and engaging?"