  The measurements (Phys.Rev.B {\bf 100}, 220504(R) (2019)) do not detect
noticeable thermal conductivity in superconducting UTe$_2$ in the T=0 limit. At
the same time the same crystals exhibit a large residual density of states
comparable with its normal state value. The improvement of samples quality
leads to the augmentation of critical temperature of transition to the
superconducting state accompanied by the decreasing of residual specific heat
ratio $C(T)/T$ at $T\to 0$. There is presented an analytic derivation of this
inverse correlation property in concrete cases of triplet superconducting
states with node-less and point-nodes order parameters allowed by symmetry in
UTe$_2$. The obtained explicit formulas for the residual thermal conductivity
are in reasonable correspondence with observations.
