From the linked Andrew Molitor item:
Why Extropic insists on talking about thermodynamics at all is a mystery, especially since “thermodynamic computing” is an established term that means something quite different from what Extropic is trying to do. This is one of several red flags.
I have a feeling this is related to wanking about physics in the e/acc holy gospels. They invoke thermodynamics the way that people trying to sell you healing crystals for your chakras invoke quantum mechanics.