Comment 133 by Zeuglodon :

Comment 131 by Bernard Hurley

We already have areas of reverse entropy - in the nuclear hearts of stars converting mass into energy. Life is made possible because of such local reversals, but when all the matter is used up in this way, entropy will win.

Yes, but this misses Boltzmann's point. His point is that the reason entropy will win could be because of the way we experience time. The operative word here is "will". If the direction of increase of entropy actually determines the way we experience time then the second law will be trivially true. But for a being that experiences time in the opposite direction, if there are any, it would not be true. In other words Boltzmann's suggestion is the second law is an artifact of the way we experience time.