PRISM: Deriving the Transformer as a Signal-Denoising Operator via Maximum Coding Rate Reduction

Deep learning models, particularly Transformers, are often criticized as "black boxes" and lack interpretability. We propose Prism, a white-box attention-based architecture derived from the principles of Maximizing Coding Rate Reduction ($\text{MCR}^2$). By modeling the attention mechanism as a gradient ascent process on a distinct signal-noise manifold, we introduce two physical constraints: an overcomplete dictionary to expand the representational phase space, and an irrational frequency separation ($π$-RoPE) to enforce incoherence between signal and noise subspaces. We demonstrate that these geometric inductive biases can be viewed as a physical constraint and they are sufficient to induce unsupervised functional disentanglement alone. Using TinyStories as a controlled testbed for verifying spectral dynamics, we observe that Prism spontaneously specializes its attention heads into spectrally distinct regimes: low-frequency heads capturing long-range causal dependencies (signal) and high-frequency heads handling local syntactic constraints (noise). Our results suggest that interpretability and performance are not a trade-off, but can be unified through principled geometric construction.