Observed by Boltzmann brain
One response to the original Boltzmann-Schuetz hypothesis is that the most probable form in which observers could arise from a low-entropy fluctuation would be as a fully formed brain with a minimal environment. If formed gradually, rather than in one step, it would observe declining entropy.
In the paper cited below, the authors argue that a low-entropy fluctuation would most likely take place gradually in multiple steps - the mirror image of the process whereby entropy arises. If this is correct - and if the psychological and thermodynamic arrows are not necessarily aligned - such brains may observe a world of declining entropy.