The discussion centers on the concept of Observer Dependent Entropic States in astrophysics, particularly in relation to black holes and cosmological horizons. Participants explore the implications of Bousso's conjecture and the Covariant entropy bound, noting that entropy measurements can vary based on the observer's position relative to the horizon. The conversation raises questions about how entropy calculations for black holes might apply to cosmological horizons, especially regarding the visibility of mass behind these horizons. There is also a mention of the Unruh effect and its relevance to understanding observer-dependent measurements. Overall, the thread highlights the complexity of entropy in the context of different observational perspectives in astrophysics.