Electric Q can flow while thermal Q, some would say, can not.
I think that's a red herring and does not take away the learning and
teaching power of the mathematical isomorphism; but if you insist, I
would point out that our classical microscopic views of the two
processes are not all that different. In both cases a directed drift
velocity is superimposed upon otherwise random motion.
Furthermore, in both cases it is the particles' property (charge /
random kinetic energy) which is of interest and is usefully described as
changing position. Neutrons ("things") would carry heat but not charge.
The thing is only the carrier, the property (an abstract human
invention) being carried is the subject of our interest here (whether
or not that property is conserved is another red herring.).
--
Bob Sciamanda sciamanda@edinboro.edu
Dept of Physics sciamanda@worldnet.att.net
Edinboro Univ of PA http://www.edinboro.edu/~sciamanda/home.html
Edinboro, PA (814)838-7185