Because the word "work" has multiple meanings, the answer in general is "no".

Typically the first meaning taught to students is thermodynamic, but (as Dirac demonstrated) a generalized meaning (which includes thermodynamic work as a particular case) amounts to:

Given a class of dynamical processes, 'work' is any potential function that naturally describes what that class accomplishes.

Specifically, in the context of isotope separation, Dirac established that the work potential $\mathcal{V}_c$ that is naturally associated to an isotope concentration $c$ is given by

$\displaystyle\qquad \mathcal{V}_c(c) = (2 c' - 1) \log\left[\frac{c'}{1-c'}\right]$

or equivalently for spin polarization $p = 2 c - 1$ the Dirac value function $\mathcal{V}_p$ associated to separative transport of spin polarization is

$\displaystyle\qquad\mathcal{V}_p(p') = \mathcal{V}_c(c')\big|_{c' = (1+p')/2} = p' \log\left[\frac{1+p'}{1-p'}\right]$

The key point is Dirac's value function is *not* proportional to an entropy difference (as is evident because $0\le \mathcal{V}_p(p') \lt \infty$ while per-mole entropy ranges over a finite range).

Moreover, the Dirac work associated to separation cannot be reversed to return mechanical work, since the separation process is entropically irreversible. Nonetheless, Dirac work has substantial economic value, and in fact defines the unit of value of a global market in separative work units (SWUs, pronounced "swooz").

For a derivation of the Dirac work function, see Dirac's own (unpublished) technical note "Theory of the separation of isotopes by statistical methods" (*circa* 1940), which appears in his *Collected Works*, or alternatively Donald Olander's survey article "Technical Basis of the Gas Centrifuge" (1972), or in general any textbook on isotope separation.

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