When mechanical energy is applied, *how* is it absorbed by Sorbothane? I.e. the Sorbothane must react in some way: maybe it bounces and oscillates at a particular frequency or maybe it converts to thermal energy. Probably some of both. But it doesn't simply destroy the applied energy, which "absorb" may imply to some people. One thing I've observed is that Sorothane doesn't pass simple finger tap tests The other being that whatever it does, the result isn't pleasing to the ears in audio applications. At that point, I suppose I never concerned myself with why.
No laws of thermodynamics are violated. The mechanical energy transferred to Sorbothane converts to heat.
https://www.sorbothane.com/technical-data-sheet.aspx