“…The validity of MOST is based on an idealized assumption, known as Reynolds analogy, which assumes that momentum and scalars (and different scalars) are transported similarly by turbulent eddies. However, numerous studies have identified that the transport dissimilarity of momentum, heat, and other scalars substantially challenges the performance of MOST (Lamaud and Irvine, 2006; Li and Bou‐Zeid, 2011; Larsén et al ., 2014; Gao et al ., 2018; Li, 2019; Schmutz and Vogt, 2019). For instance, the correlation coefficient between momentum and kinematic heat flux (i.e., , where the superscript prime (i.e.,′) denotes the turbulent fluctuation determined by Reynolds decomposition (e.g., ) varies from 0.2 to 0.7 under the influence of a katabatic flow (Guo et al ., 2022), whereas the counterpart in the urban boundary layer ranges from 0.2 to 0.4, influenced by the atmospheric stability (Schmutz and Vogt, 2019).…”