Another look at Thomson's argument.
(i) Starting from equations (28.15)-(28.18), obtain
$$
\frac{\mathrm{d} S}{\mathrm{~d} t}=f_U \frac{\mathrm{d} U_1}{\mathrm{~d} t}+f_N \frac{\mathrm{d} N_1}{\mathrm{~d} t}
$$ and hence
$$
\frac{\mathrm{d} S}{\mathrm{~d} t}=L_{U U} f_U^2+L_{\mathrm{NN}} f_N^2+\left(L_{U N}+L_{\mathrm{NU}}\right) f_U f_N
$$
(making no assumption about the symmetry of $L_{i j}$ ).
(ii) From (28.18), obtain $f_N=\left(\dot{N}_1-L_{N U} f_U\right) / L_{N N}$ and hence
$$
\begin{aligned}
\frac{\mathrm{d} S}{\mathrm{~d} t}= & \left(L_{U U}-\frac{L_{U N} L_{N U}}{L_{N N}}\right) f_U^2 \\
& +\left(\frac{L_{U N}-L_{N U}}{L_{N N}}\right) f_U \dot{N}_1+\frac{\dot{N}_1^2}{L_{N N}}
\end{aligned}
$$
Applying this to thermoelectricity, we may note that when no current flows, $\dot{N}_1=0$ and in this case only the first term on the right-hand side survives. It follows that this term must describe entropy production associated with ordinary thermal conduction owing to a temperature gradient (the temperature gradient is expressed by $\left.f_U\right)$. Similarly, when $f_U=0$ only the third term survives, so this must be the term describing Ohmic or resistive heating. To derive the second Thomson relation using equation (28.9), Thomson assumed that these two processes account for all the entropy production-that is, the reversible processes do not themselves generate entropy, and this is still true even in the presence of the irreversible processes. We can now see that Thomson's assumption is valid if and only if $L_{U N}=L_{N U}$.