Yes. He relates an interpretation/definition of the second law of thermodynamics- the increasing entropy thing- to his irreducibility. And builds a computational theory about the role and importance of the physics "observer" in these analyses. Computational irreducibility is basically a statement both about the intrinsic requirement for computation to arrive at the future, and also about the computational capability of the "observer"- a model, or our brains- to arrive, or not, at the future more efficiently.

I am a computational person, not a scientist, and I think science people find him to be speaking total garbage. That seems a correct assessment to me. His model of the world from physics perspective seems wrong. Nevertheless personally I find his computational lens/bias to be useful.