“…It is pertinent to note that the Boltzmann transport equation used to derive the reflection coefficients r mod TM,TE (iξ) describes only nonequilibrium processes which must be accompained by an increase of entropy. 91 It was shown that the modified theory of the van der Waals and Casimir force violates the Nernst heat theorem for several classes of dielectric materials 5,16,41,43,44,92 and for metals with perfect crystal lattices. 5,16,42,44,93 There were a few dissenters from this result 40,[94][95][96][97] in application to dielectric materials.…”