MiHsC and entropy?

A paper has just been published by J. Gine called "The Holographic Scenario, the Modified Inertia and the Dynamics of the Universe" (see the link below). I haven't understood the two-screen holographic model he is suggesting yet (I always find these so called 'holographic screens' to be very contrived and unnatural), but I found the last section of the paper particularly intriguing (especially eq. 44) because he uses MiHsC :) He takes the usual MiHsC expression for inertia and rewrites it in terms of Unruh temperatures (though in the paper he doesn't quite complete this conversion..) which allows MiHsC to be thought of in a more overtly thermodynamic way. Whether this will prove useful or not I don't know! Gine's paper is here:

http://www.worldscientific.com/doi/abs/10.1142/S0217732312502082?journalCode=mpla

All this thermodynamics reminds me of a thermal experiment I suggested in 2007: the effect of MiHsC on Unruh radiation (disallowing the longer, colder, wavelengths) should also apply to normal radiation, so the energy radiated by a very cold object should be very slighly less than that expected from the Stefan-Boltzmann law. For more details see the last part (around eq. 13) of this paper:

http://arxiv.org/abs/astro-ph/0612599
McCulloch, MNRAS, 376, 338-342.