Madhva's Thought.

Sri    Madhvacharya gave utmost importance to commenting on Aitareya Upanishad,  a part of Mahaitaraeyopanisha,  his Bhashya is largest in volume among  his other Bhashyas. In fact , while teaching Aitareya he is believed to have disappeared amidst  heavenly flowers  showered  by Gods s on him at Anantheshvara Temple, Udupi, where he was teaching his disciples.

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It begins: 

Atmaa vaaare drashtavya: shrotavya: nidhidhyasitavyah

 Acharya takes special attention to elucidate Vshnu Sarvottamatva here. He has literally interpreted the text unlike his style of other commentaries.

It was presumed  by some scholars, that  it was Acharya's own concoction. But when Ms of Shankara and  Anandagiri were found it was doubly convinced the pains taken by Acharya to interpret the whole Upanishad is meaningful.

Etam hyeva mahatyukthe meemaamsante, This Uktha is identified with Brahman, Vishnu. Utthaapnaadukha naamaa sa eva prithiveesthita: - This 5 fold Uktha ( hymn) is explained  as 5 forms of Vishnu.  Vishnu, Narayana, SamkarshaNa, & Pradymna, Aniruddha

 Na kaaro balam sha kaarah praaNa atmaa

Yevam RiShishabdena cha

vyavahriyamaaNaani naamaani VishNoREva |

Names of Rishis ultimately mean only Vishnu- Naamaanisarvaani Vchtya dheerO

 ( Bhaallaveya Shruti) Taittireeya Brahmana: Yamidramaahu: ....

He shows us the way to Sarva shabda samanvaya. All words ultimately mean Brahman, the whole idea of the Upanishad is nothing but extension of this thought;

सर्वैश्च वैदिकपदैरपि लोकशब्दै: मेधादि वारिधितलादि रवैस्च सर्वै: ।

एकोभिधेयपरिपूर्णगुण; प्रियोलं नारयणो मम सदैव स तुष्टिमेतु ॥

He concludes this Upanishad with this: Names of Gods, Rishis, even the roaring of ocean, thunder of cloud, noise of falling trees, Voice the Majesty of Vishnu.

the texts like Chakshurmitrsya Varunasyaagne: ... or   soorya aatmaa

jagatatshtuShashascha, show clearly that Vihnu, the inner rler is the Guiding principle of the Universe & shows  no Identity between Jeeva and Brahman.  whatsoever. There is highest Mysticism in this Upanishad, only understood by those who believe Aham -  Asu, the vital force in us, Aheya, unblemished and ; Atmaa= Brahman, the inner ruler.