We assess two different non-equilibrium quantum Landauer bounds: the
traditional approach based on the change in entropy, referred to as the
entropic bound', and one based on the details of the dynamical map, referred to as the thermodynamic bound’. By first restricting to a simple exactly
solvable model of a single two level system coupled to a finite dimensional
thermal environment and by exploiting an excitation preserving interaction, we
establish the dominant role played by the population terms in dictating the
tightness of these bounds with respect to the dissipated heat, and clearly
establish that coherences only affect the entropic bound. Furthermore, we show
that sharp boundaries between the relative performance of the two quantities
emerge, and find that there are clear instances where both approaches return a
bound weaker than Clausius’ statement of the second law, rendering them
ineffective. Finally we show that our results extend to generic interaction
terms.

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