用热力学与信息几何统一解释正则化，揭示最优学习的几何本质。

Modern machine learning relies on a collection of empirically successful but theoretically heterogeneous regularization techniques, such as weight decay, dropout, and exponential moving averages. At the same time, the rapidly increasing energetic cost of training large models raises the question of whether learning algorithms approach any fundamental efficiency bound. In this work, we propose a unifying theoretical framework connecting thermodynamic optimality, information geometry, and regularization. Under three explicit assumptions -- (A1) that optimality requires an intrinsic, parametrization-invariant measure of information, (A2) that belief states are modeled by maximum-entropy distributions under known constraints, and (A3) that optimal processes are quasi-static -- we prove a conditional optimality theorem. Specifically, the Fisher--Rao metric is the unique admissible geometry on belief space, and thermodynamically optimal regularization corresponds to minimizing squared Fisher--Rao distance to a reference state. We derive the induced geometries for Gaussian and circular belief models, yielding hyperbolic and von Mises manifolds, respectively, and show that classical regularization schemes are structurally incapable of guaranteeing thermodynamic optimality. We introduce a notion of thermodynamic efficiency of learning and propose experimentally testable predictions. This work provides a principled geometric and thermodynamic foundation for regularization in machine learning.