I try to understand the proper meaning of the relation between the energy and the entropy carried by a thermal radiation. I usually find the formula $$ j_S=\frac{4}{3}\frac{j_E}{T} \,\,\,\,\, (1), $$ which I understand as "whenever a blackbody at temperature T emits or absorb an energy $Q$, he generates an amount of entropy $Q/3T$ which is either transmitted to the radiation (during emission) or kept in the body (during absorption)."
Now, a paper of P. Wurfel entitled Generation of entropy by the emission of light (1988) reads
Nowhere along the path of the photons emitted into free space is any entropy generated. [...] We recognize that it is not the emission of photons into a vacuum, but rather the lack of absorption from the vacuum, that generates the entropy.
which is also quite close to what I understand from here.
How could absorbing radiation decrease the generated entropy ? How does absorption affect the entropy $S_c$ created during the emission ?
I thought $j_s$ represented the entropy acquired by a body absorbing the radiation, corresponding to an entropy creation of $j_E /3T$. Isn't that contradictory with the idea of absorption reducing the entropy creation ?
What does eq(1) represent in the end ? Is what I wrote above correct ?