Version of June 2nd, 2026, following technical developments withint the Absolute Frame Theory programme. We derive the irreversibility of time and Landauer's principle as structural consequences of the embedding of the four-dimensional observable manifold M into the higher-dimensional substratum A within the Absolute Frame Theory (AFT). The projection from A to M is many-to-one for N > 4, and the information stored in the fiber directions of the embedding is inaccessible from observations within M. We distinguish carefully between energy and information: the third axiom of AFT conserves energy-momentum (no net flux to A), while a fourth axiom --- informational irreversibility --- asserts that the fine-grained correlation transferred to the inaccessible fiber, quantified by the entanglement entropy S₌ of the observable subsystem, cannot be recovered by any operation within M. The second law, dS₌/dt0, follows as a corollary, with energy conserved throughout; this is the arrow of time in a structural, non-coarse-grained sense, objective but relative to the M--A boundary. We obtain an effective channel temperature from the Euclidean (Wick) period of the embedding dynamics, kB T₄₅₅=₂₇/2. At cosmological scales this is exactly the Gibbons-Hawking temperature of the de Sitter horizon, the factor 2 arising structurally rather than by hand; for an accelerated observer it is exactly the Unruh temperature; at inflationary scales it is set by the fast mode of the embedding, a high but model-dependent value below the grand-unification scale. Landauer's principle, in its AFT form, bounds the erasure energy --- dissipated as heat within M, the information crossing to the fiber --- by kBT₄₅₅2. The framework provides a structural account of the low-entropy initial condition as a separate past hypothesis tied to the onset of the embedding, and identifies the cosmological and thermodynamic arrows of time.
Patricio E. Valenzuela (Tue,) studied this question.