Shifting frames of reference isn't the final word on the second law. In order to account for the behavior of the entire cosmos, given the second law, cosmological models require positing the existence of "dark matter" which is wholly unobservable and must account for the majority of the matter in the universe. Science is filled with such phantasmagoric conceptions.
Suggesting an anti-entropic principle to account for the complexifiction of things toward life and the ultimate acheivement of concsiousness is not such a long shot as positing the existence of "dark matter" IMO.
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