2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/21290We review the conceptual structure of the Landauer theory of electron transport in the light of quantum kinetics, the orthodox framework for describing conductance at all scales. In a straightforward analysis, we assess popular claims for a rational link between Landauer theory on the one hand, and orthodox microscopics on the other. The need to explicitly include inelastic (dissipative) carrier relaxation is key to any well-posed microscopic model of open-system mesoscopic transport.TeX source; 13 pp; 1 figMesoscale and Nanoscale PhysicsThe Landauer Formula: a Magic Mantra Revisitedtext