Oh I'm aware of the way it "makes sense". It's clever. Everything Moffat does is clever. Not interesting, but clever. Like, seriously, how is this a "great twist". It's just "hey, you know how we hyped up the Doctor's death for a bunch of episodes and you always knew we would find a reason to wiggle our way out of it because we obviously can't kill the Doctor ? Here's how we did it !". A great twist is something that surprises you, that shocks you, that makes you see everything differently, this was just... weirdly predictable. Not in the way that I could have predicted the details of it, but the place we end up in is exactly what I expected (basically status quo).
Which is fine, really. But the fact that Moffat is so enamored with his own cleverness makes the show feel unbelievably smug.
Well I'm exaggerating a bit, but I've obviously grown quite tired of the Moffat era. It's more consistent (and much better looking) than the Davies era, but it kinda lost its heart along the way. Even season 5 which is the best of his tenure lacks a great episode of the calibre of Midnight, Blink or Dalek. Hopefully a new doctor will help shake things up a bit, but really I'm hoping for a change of showrunner more than anything.