Thanks for the link to Baez easy-going tutorial on entropy-with-gravity-included
http://math.ucr.edu/home/baez/entropy.html
That in turn leads to another fine informal rap on the virial theorem
http://math.ucr.edu/home/baez/virial.html
It's worth repeating: Baez is a really good explainer.
BTW there is something else that by contrast is comparatively subtle and hard to grasp--the observer-dependence of entropy. Especially (since you mentioned
gravitational entropy) in a GR context, where the entropy of the gravitational field (geometry) enters the picture.
I don't feel competent to summarize the situation so will just refer to work by prominent people like Don Marolf, Robert Wald, Thanu Padmanabhan.
Wald's and Padmanabhan's earlier papers are cited in this 2003 paper by Marolf et al.
http://arxiv.org/pdf/hep-th/0310022.pdf
http://arxiv.org/abs/hep-th/0310022
Notes on Spacetime Thermodynamics and the Observer-dependence of Entropy
Donald Marolf,
Djordje Minic,
Simon Ross
http://inspirehep.net/search?p=find+eprint+HEP-TH/0310022
==quote wald's:
http://arxiv.org/pdf/gr-qc/9901033v1.pdf ==
The comments in the previous paragraph refer to serious difficulties in defining the notions of gravitational entropy and total entropy in general relativity. However, as I now shall explain, even in the context of quantum field theory on a background spacetime possessing a time translation symmetry— so that the
“rigid” structure needed to define the usual notion of entropy of matter is present—there are strong hints from black hole thermodynamics that even our present understanding of the meaning of the “ordinary entropy” of matter is inadequate.
...
...
I believe that the above puzzle suggests that we presently
lack the proper conceptual framework with which to think about entropy in the context of general relativity. In any case, it is my belief that the resolution of the above issues will occupy researchers well into the next century, if not well into the next millennium.
==endquote==
This is just my interpretation but I think that the concept of entropy is not absolute, but is relative to the observer and in particular to the observer's MAP OF PHASE SPACE which shows which collections of microstates (are indistinguishable in that observer's experience and) constitute the partition into distinguishable macrostates.
Marolf et al speak of the observer's
resolution. The observer's map RESOLVES phase space into macro regions, where the macroscopic variables that he cares about are the same and microscopic differences can be ignored. We cannot expect two observers to agree on the entropy unless they share the same
resolution.
But Marolf et al explore a deeper observer-dependence where even two observers that have the same resolution may differ about the entropy.
Basically I suspect the gist of what these researchers are saying is that you cannot expect the "2nd law" to apply if you change observers or switch perspectives too radically. (and we need progress in defining the
phase space of geometry so that the entropy of the geometric state can be included in the total entropy.)