Evaluate the following expression.
$$\frac{3(\cot^2 46^\circ - \sec^2 44^\circ)}{2(\sin^2 28^\circ - \sin^2 62^\circ)} + \frac{2\cos^2 60^\circ \tan^2 33^\circ \tan^2 57^\circ}{\sec^2(90^\circ - \theta) - \cot^2 \theta}$$
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