Sagawa was mistaken in this article; he failed to appreciate the role of mutual information in computing, which is the proper basis for understanding Landauer's principle. I discussed this in https://www.mdpi.com/1099-4300/23/6/701.
If you don't mind my asking, how much does the role of mutual information in linking logical and thermodynamic reversibility depend on considering quantum systems? I.e. does your footnote 37, which discusses independent systems vs "subsystems of correlated systems" hold for classical systems as well?
