Energy forming particles of mass is not "nothing making something."
Im a theist, so you wouldnt like my belief, but so far we only have explainations for the cosmic microwave background radiation, but no concrete proof. We still dont understand why the CMB isnt homogenous or why mass was created in an uneven distribution compared to "antimass" (for lack of a better word.)
Then, after a lotta math, you can get into more complicated stuffs.
>No entropy = no time end of story Entropy is but one arrow of time. It's not as if time reverses in localized instances where entropy is reversing. (Which yes, happens, entropy is only uni-directional in a closed system.)