The unifying theory seeks to combine all of the fundamental forces into only one fundamental force. The first fundamental forces to be unified were electricity and magnetism, which became electromagnetism. The next step is to combine electromagnetism with gravity.
To me it seems that these two forces should be governed under one rule because they both have to do with attraction and it makes sense that all methods of attraction should have the same foundation.
Here is an idea I thought of that could explain the connection:
If we think along the lines of chemistry and intermolecular bonds we have dipole-dipole attraction and london forces. A dipole-dipole force is a negative side of a molecule attracting the positive side of another molecule (between polar molecules). While london forces (between both polar and non-polar molecules) cause attraction between molecules when electrons are momentarily not dispersed evenly around an atom, causing short periods of negative and positive poles. In addition, it is important to know that a larger atom has a larger london force because there are more electrons, allowing for this phenomenon to happen more often. Dipole-dipole forces are much stronger than london forces as is pretty obvious considering the methods of attraction.
Extrapolating this to gravity...
If you think of a purely positive magnet, does it not replicate gravity with a higher force of attraction? Rather than a slow pull towards earth, it is a quick pull towards the magnet. Sort of like the positive side of a molecule with dipole-dipole attraction. But when you have a massive object like earth, it is thought of as electrically neutral, like a non-polar atom. The large mass of the earth provides a large opportunity for london like force to occur. The larger the object is, the more opportunity for this to occur, hence the stronger force of gravity.
Anyways, there's my idea. if i seemed to be rambling on incoherently, I'm sorry. If anything is unclear please ask. I would really love any positive or negative input as I think about these kinds of things because I like problem solving and would love for you to throw hurdles at me to try to figure out.
Thanks.
EDIT. In addition, the gravitational waves of Einstein's relativity would just be magnetic waves.