Landauer's principle reverses
The author of the paper cited below examines the derivation of Landauer's Principle and finds that the physical assumptions required for an entropy decreasing universe reverse the result so that logical operations require entropy decreases rather than increases - the reverse of the usual case.
The press release from Sydney University Physics department also cited below summarizes the argument.
In the paper Maroney suggests that a stronger basis for linking the psychological and thermodynamic arrows may be found in the requirement that complex organisms - that house the machinery for recording memories - can only emerge well away from thermodynamic equilibrium. Hence the link can be found in requirements for complexity, not information processing.