There is lots of BS and little if any science other than Isopropyl alcohol has zero effect on PVS. Nothing, nadda, zilch. Then you hear arguments that the alcohol removes stuff from the vinyl like plasticizers. Having just had to research this stuff on account of my own misunderstanding on record PVC content the additives present are in amounts less than 1% and frequently less than 0.1% and are there to assist with pressing not sound. Plastizisers soften the PVC. If you remove them you just harden the PVC making it more durable.
Having said all this the best way to clean your records is to not let them get dirty in the first place. If you use a conductive sweep arm and a dust cover you will never have to clean a record you buy new. Other helpful measures are keeping fumes and smoke of all kinds out of your Hi Fi room.
If you have dirty records using distilled water with just 1% alcohol in an ultrasonic cleaning device is the best way to go IMHO. The alcohol is to help remove oils. Oil loves to stick to PVC. Just put a few drops of any oil on an old record and try to get it off with water.
bdp24 if you are going to use L'Art du Son you need to rinse the record well in distilled water. A friend of mine has found that it leaves a residue on the records enough to gum up his stylus. I believe he has stopped using it because he does not have the patience to rinse the record.