If a non-absorbing film is put on a perfect electric conductor the reflectivity of the system is still unity. In case of real metals, interference effects become obvious through interference fringes in the reflection spectra. Since transmittance is zero in these systems, this means that absorption takes place.

In fact, this is known and these systems have been used for a long time e.g. as as high-temperature solar absorbers.

What I could not find in the corresponding literature is any hint on the microscopic nature of the absorption. It could take place in the metal due to a non-zero skin depth, but normally light cannot couple to bulk plasmons at the surface of a metal as the corresponding dispersion relation does not cross the light line. The excitation of a surface plasmon could be possible, but still light has to be coupled in. Since you also find the effect above for normal incidence it can not be a kind of prism coupling etc. Probably I miss something very basic, but what is it that is excited by this absorption and how is the energy converted to heat?

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