https://www.sciencedaily.com/releases/2023/04/230404114303.htm

A research team at TU Wien (Vienna) has now investigated the question: How can this law be reconciled with the rules of quantum physics? They succeeded in developing a "quantum version" of the third law of thermodynamics: Theoretically, absolute zero is attainable. But for any conceivable recipe for it, you need three ingredients: Energy, time and complexity. And only if you have an infinite amount of one of these ingredients can you reach absolute zero.

Information and thermodynamics: an apparent contradiction