The Scout Oath contains the phrase;
On my honor I will do my best
to do my duty to *God* and my country.
The Scout Law states that a scout is *Reverent*.
What, exactly, does that mean? That a scout that has completed all of the requirements for Eagle cannot obtain that recognition because he simply does not view "God" and "religion" through the same narrow tube as do you and I? I don't think so. To do that would be a travesty. If you want to jade this young man forever, then by all means continue on that path. The Board of Review is exactly that. A *review*. It is not an inquisition. It is not a tool by which to ensure that these young men believe in exactly what *you* want them to believe in.
I have always viewed Boy Scouts not as a religious based organization, but a *service* based organization. We, as adult leaders, do everything within our power to ensure that these young men are given the skills to succeed in the world. We intill not only a valuable skill set, but also a sense of values. What they carry away from that is up to each and every individual. Personally, I know several self proclaimed "athiests" that lead more moral and values based lives than some of the deacons in my own church, that come in every Sunday still hungover from the night before.
Frankly, if this young man has the courage, and the honesty, to stand up for what he really and truly believes...then his leaders have done thier jobs well and he should be advanced.