I've heard only two definitions of non-inertial frame so far:
I. A frame that is accelerating with respect to an inertial frame.
II. A frame where Newton's Laws are invalid.
Let's begin with definition I. We know that acceleration is a relative term. Let's say the universe consists of two sets of frames A={1,2,3...} and B={1',2',3'...} where the frames in A are not accelerating wrt each other and the same holds for frames in B but all frames in B have the same acceleration wrt the frames in A.
Now I claim A consists of inertial frames and Newton's are valid there. Then frames in B are non inertial by definition 1 and experiences a pseudo force.
What if my friend claims B consists of inertial frames? For him, the pseudo forces are real implying Newton's law are valid in his set of frames and it is actually my set of frames where Newton's laws are invalid. What is wrong with this line of thought?
The root conflict seems to be in the use of pseudo force. As stated in Goodman and Warner, "One might say that F = ma holds in any coordinate system provided the term 'force' is redefined to include the so-called 'reversed effective forces' or 'inertia forces'."