I guess you were asking everyone, so I'll give this a shot
"Time is used like an independent variable. However, I think time is purely a descriptive variable that describes "evolution" of the universe (movement of objects; decay of particles), and as far as I know, nobody knows what it describes exactly."
I don't know if time is any longer used as an independent variable, it's used only along with space, i.e. it sort of describes "coordinates" of each particle, there's I think an infinite amount of references in our universe and I only guess each instance of spacetime continuum is adjusated on continuus basis, I think it can be understood if each one of these infinite points of references is sort of a super computer that computes it's own time with relation with the each one of the other infinite points of refrences in our universe, this process never ends and this forms the complex jumble which they call spacetime continuum, I think it's pretty hard to visualize though.
"I think it has got something to do with "entropy", which is another descriptive parameter; namely an increase in entropy equals evolution, which requires creation of "energy", which leads to velocities."
Entropy is just a natural process for all particles in our universe to go from order to disorder, i.e. higher entropy, the overall probability of particles to go back to order is much much lower therefore it has to go to higher disorder, that's why time moves only forward, because probability of going back is so small that it's considered impossible.
"I also think that observations are the basis of physical laws. Now, if *some* observations lead to the concept that we are "nothing", while anybody can see that there's "something", there's some kind of inconsistency in that theory, maybe an assumption that fills in the gap of incomplete observations and creates an absolute theory (to work with) instead of taking into account possible error."
I don't think it's possible to observe "nothing", and I don't think such thing exists in our universe, everything is filled with that spacetime continuum

What's outside of our universe is perhaps a different matter.
"For example, law of gravity is symmetric in "time", but imo entropy ensures that time cannot ever be turned back. Isn't that a conflict, can a symmetrical law exist in an evolving universe ? This notion has no practical implications of course, only theoretical.
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I am a little puzzled by this because I'm not sure I understand what meaning you put in law of gravity being symmetric in "time". I just generally don't think it's possible to go back in time, at least there's no definite answer to that in modern science yet.