6:T2221,

Theorem 19.14 (First-flip lower bound). Every regular controller presenting $L$ satisfies $B_M^{\mathrm{ent}}\ge\tau_D(L),$ and therefore $\beta_D(L)\ge\tau_D(L).$ Moreover, $\beta_D(L)=0$ exactly for $L=\varnothing$ and $L=D$ .

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