It's all about state change. As it is now, a state is associate with an amount of energy and to change the state this energy is transformed into heat.
This, just like everything else, causes a net increase in entropy.
Now, you can never decrease entropy, but you can leave it the same.
That's the idea behind a reversible process:
https://en.wikipedia.org/wiki/Reversible_process_(thermodynamics)
So to apply this to computing you'd have to return your transistor to its initial state before you change its state.
That's where the problem comes in. Strictly speaking, a reversible process takes an infinite amount of time to reverse. In order to make it feasible you'd have to be able to this at a rate of at least 2 GHz, and that's where you'd have to compromise and still increase the entropy by a little.