On the statistical-mechanical meaning of the Bousso bound
  The Bousso entropy bound, in its generalized form, is investigated for the case of perfect fluids at local thermodynamic equilibrium and evidence is found that the bound is satisfied if and only if a certain local thermodynamic property holds, emerging when the attempt is made to apply the bound to thin layers of matter. This property consists in the existence of an ultimate lower limit l* to the thickness of the slices for which a statistical-mechanical description is viable, depending l* on the thermodynamical variables which define the state of the system locally. This limiting scale, found to be in general much larger than the Planck scale (so that no Planck scale physics must be necessarily invoked to justify it), appears not related to gravity and this suggests that the generalized entropy bound is likely to be rooted on conventional flat-spacetime statistical mechanics, with the maximum admitted entropy being however actually determined also by gravity.   Some examples of ideal fluids are considered in order to identify the mechanisms which can set a lower limit to the statistical-mechanical description and these systems are found to respect the lower limiting scale l*. The photon gas, in particular, appears to seemingly saturate this limiting scale and the consequence is drawn that for systems consisting of a single slice of a photon gas with thickness l*, the generalized Bousso bound is saturated. It is argued that this seems to open the way to a peculiar understanding of black hole entropy: if an entropy can meaningfully (i.e. with a second law) be assigned to a black hole, the value A/4 for it (where A is the area of the black hole) is required simply by (conventional) statistical mechanics coupled to general relativity. 
Alessandro Pesci