It’s not “theology,” at least the way that I see it. Theology’s are mostly systematic in nature. Strings of “if this then that” types of structures that are designed to keep a position from falling apart. The system builds an intellectual building. Claiming there is no “king,” from the atheists POV is a philosophical position. It does not use a christian system of thinking (theology) to reject but one that is wider in scope which would be categorised as an intellectual/philosophical position.