This happened in the teaching practice of the second law of thermodynamics, where they taught students that Carnot efficiency is independent of the working fluid, and that there are physical concepts that can be separated from physical entities. The following is a specific analysis:
Thermal engine system: pistons, containers (geometric boundaries), heat sources (energy boundaries), etc. are all centered around the working fluid, and calculating thermal power conversion is studying the working fluid. The Carnot efficiency is independent of the working fluid, and is detached from physical entities, becoming a concept suspended in the air.
2. This one is wrong, the entire second law of thermodynamics is incorrect.
3. Entropy is the logical successor of Carnot's law and cannot be used to justify it here.
4. Carnot efficiency is reversible thermodynamics and irreversibility cannot be used to justify it here.