Source

Teoh (2026), LIT-1896, §4 eqs. (1)–(3), §5.1 eqs. (4)–(7), §5.3 eq. (8) and Appendix B, pp. 3–6 and 18–20 of arXiv 2610.38331v1; read in NOTE-1470.

What was actually shown

Let p = softmax(Wh⁽ᵏ⁾t) be MTP head k’s prediction of x{t+k+1} and q = softmax(Wh⁽⁰⁾_{t+k}) the NTP prediction of the same token, with W shared. Then

∇_{h⁽ᵏ⁾} CE(y, p) = W⊤(p − y) = W⊤(p − q) + W⊤(q − y),

and W⊤(p − q) = ∇{h⁽ᵏ⁾} KL(sg(q) ‖ p). The second term is the NTP cross-entropy gradient at h⁽⁰⁾{t+k}, so a straight-through term h̃⁽⁰⁾ = h⁽⁰⁾ + sg(h⁽ᵏ⁾) − h⁽ᵏ⁾, numerically zero, delivers its negative to h⁽ᵏ⁾ and leaves exactly the KL gradient for the MTP heads and the trunk. The output head keeps its cross-entropy gradient (App. B.4). Only the second term depends on the sampled token; writing π for the true next-token law, it is the teacher’s error W⊤(q − π) plus zero-mean noise W⊤(π − y) (eq. 8).

Checked numerically (V = 7, d = 5): the three gradients agree with their closed forms, and the identity holds, to 4 × 10⁻¹⁰. The routed field (student W⊤(p − q), teacher W⊤(q − y)) has an asymmetric Jacobian: the student’s update depends on the teacher’s state and not conversely. So it is not the gradient of any single scalar.

What could have failed: the identity needs the head to be shared and linear. With untied heads, W⊤(p − q) would not be the KL gradient for the student’s own readout.

What this does not say

  • That the loss splits into a distillation loss and a data loss. In value, CE(y, p) = KL(q ‖ p) + (q − y)⊤Wh⁽ᵏ⁾ + H(q) (checked to 10⁻¹⁵). The remainder is linear in the student’s logits: a constant push with no minimum, not a second objective the student could satisfy. The paper states the split for gradients only.
  • That the student knows less than the teacher. In the DeepSeek-style sequential heads used for every main result, head k at position t is fed x_{t+1}, …, x_{t+k} (Algorithm 1) and conditions on the same prefix as its teacher. The asymmetry is computational: one extra layer per step against the 36-layer trunk. Only the Meta-style parallel heads (App. C) predict from less context. So the conditional-projection account, in which the best student is E[teacher | student’s information] with an irreducible conditional mutual information (THEORY-1259), is not what this identity instantiates in the main experiments; there the irreducible term is zero.
  • That the teacher is untouched by the student. The stop-gradient cuts only the teacher’s output path. The KL gradient flows into the trunk that also computes the teacher.
  • That removing the residual is better. That is the paper’s empirical claim (THEORY-1262), not a consequence of the identity.
  • Anything about who runs the distillation. Teacher, routing and optimizer are the engineer’s.