[dmn322]

This seems like a great resource for referencing the various definitions. I've tried my hand at developing an intuitive understanding: https://spacechimplives.substack.com/p/observers-and-entropy. TLDR - it's an artifact of the model we're using. In the thermodynamic definition, the energy accounted for in the terms of our model is information. The energy that's not is entropic energy. Hence why it's not "useable" energy, and the process isn't reversible.