Is it Possible to Break Kirchhoff's Law of Thermal Radiation?

It has been reported that an InGaAs structure actively heated to 540 K (compared to an ambient temperature of 294 K) and subjected to a switchable magnetic field (ranging from -5 T to 5 T) is able to break Kirchhoff's law of thermal radiation [Zhang, Dehaghi, Ghosh, and Zhu, Phys. Rev. Lett. 135 (2025) 016901]. Specifically, it was claimed that emissivity exceeds absorptivity in a single direction. If this were the case in thermal equilibrium where Kirchhoff's law actually applies, then the InGaAs structure, when left unheated, would spontaneously cool, a violation of the 2 nd law of thermodynamics. Based on a simple case study, it is shown that Kirchhoff's law was not violated.