Take a linear polarizer and a reciprocal quarter-wave plate in fixed physical transverse axes. A near-normal isotropic mirror has up to global phase. If the source/detector side encounters P before Q, the round-trip matrix is . Reversing the filter gives , which transmits half an initially unpolarized intensity. The result is double-pass rejection, not optical nonreciprocity; changing direction without changing the input polarization does not preserve the same physical input state.

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