Reaching absolute zero is fundamentally impossible due to the third law of thermodynamics, which states that a system cannot be cooled to absolute zero. Heat transfer is always present because there are no perfect insulators, preventing complete cooling. Quantum mechanics introduces zero-point energy, meaning particles retain energy even at the lowest temperatures, preventing them from reaching a complete standstill. Additionally, cooling methods like evaporative cooling still face limitations imposed by thermodynamic laws. The discussion highlights the complexities surrounding absolute zero and the theoretical concept of negative absolute temperatures.