Deconstructing the Failure of Ideal Noise Correction: A Three-Pillar Diagnosis

ArXi:2603.12997v1 Announce Type: new Statistically consistent methods based on the noise transition matrix ($T$) offer a theoretically grounded solution to Learning with Noisy Labels (LNL), with guarantees of convergence to the optimal clean-data classifier. In practice, however, these methods are often outperformed by empirical approaches such as sample selection, and this gap is usually attributed to the difficulty of accurately estimating $T$. The common assumption is that, given a perfect $T$, noise-correction methods would recover their theoretical advantage.