“…By ingeniously combining Equations ( 5) and ( 6) to be able to eliminate the unknown terms in the matrix, the correspondence of the desired key parameters for different polarization bases can be obtained as follows [31][32][33] Compared to the meta-atoms in the diamond-shaped region for linearly polarized incidence, as mentioned in Figure S1 (Supporting Information Note S1), the selected elements that meet the decoupling condition have a phase interval of 22.5°i n the limit of Equation (7). Furthermore, the operating behavior of the selected meta-atoms is characterized as rotatable halfwave retarders (HWRs), i.e., satisfying |t x (x, y)| = |t y (x, y)| as well as 𝜑 x (x, y) + 𝜋 = 𝜑 y (x, y) under linearly polarized illumination.…”