ozymandias said:
The fact that you have a particular system which is in a definite state is not enough to calculate the entropy of your system.
I am not sure about that, ozymandias. Absolute entropy of a system at equilibrium at temperature T(K) is said to be the integral of Q/T for T varying between 0K and T(K). So, you could, in theory, work it out once your system (e.g. a top, is at equilibrium at T(K)) is in equilibrium. But you don't even need to warm up your top from 0 to T(K) : the entropy of a top of mass M, at 298K, made of pure Iron, can be easily calculated from a table giving the standard molar entropy of Fe.
You could similarly calculate the entropy of a similar top spinning without friction inside a vacuum using the same standard molar entropy. The result would be exactly the same number.
Therefore I would be tempted to conclude that the rotational energy of a non elastic solid (e.g. a top) has no effect on its entropy if this energy does not affect the vibrational, rotational or translational motion of its atomic or molecular constituents (by friction or internal deformation). In other words, would the entropy of a Fe atom inside a top increase just because the top is spinning? Probably not. On the other hand, one could argue that on the macroscopic scale, centrifugal forces inside the solid create enough pressure on the metal lattice to induce a slight rise in temperature, therefore changing the entropy of the system.
What about if the top is traveling linearly with constant velocity relative to an other identical top at rest. Would the entropy of the two tops be equal? I would guess : yes.
Does entropy depend on the referential chosen? And would entropy of a closed system be affected by it accelerating? I would guess : no, if its constituents do not "feel" the effect of that acceleration. And what about relativistic thermodynamics?...

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