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It is well known that, in the context of General Relativity, some spacetimes,when described by a congruence of comoving observers, may consist in adistribution of a perfect (non-dissipative) fluid, whereas the same spacetimeas seen by a "tilted"' (Lorentz-boosted) congruence of observers, may exhibitthe presence of dissipative processes. As we shall see, the appearence ofentropy producing processes are related to the tight dependence of entropy onthe specific congruence of observers. This fact is well illustrated by theGibbs paradox. The appearance of such dissipative processes, as required by theLandauer principle, are necessary, in order to erase the different amount ofinformation stored by comoving observers, with respect to tilted ones.

The Gibbs paradox, the Landauer principle and the irreversibility associated with tilted observers