  In the article Phys. Rev. E 106, 054617 "Harvesting information to control
non-equilibrium states of active matter", the authors study the transition from
one non-equilibrium steady-state (NESS) to another NESS by changing the
correlated noise that is driving a Brownian particle held in an optical trap.
They find that the amount of heat that is released during the transition is
directly proportional to the difference of spectral entropy between the two
colored noises, in a fashion that is reminiscent of Landauer's principle. In
this comment I argue that the found relation between the released heat and the
spectral entropy does not hold in general, and that one can provide examples of
noises where it clearly fails. I also show that, even in the case considered by
the authors, the relation cannot be rigorously true and is only approximately
verified experimentally.

Statistical Mechanics