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Recent experiments on magic-angle twisted bilayer graphene have shown the formation of flat bands, suggesting that electronic correlation effects are likely to dominate in this material. However, a global transport measurement showing distinct signatures of strong correlations—such as local moments arising from the flat bands—is missing. Here we demonstrate the presence of emergent local moments through their impact on entropy extracted from thermopower measurements. In addition to sign changes in the thermopower at the Dirac point and full filling of the flat bands, we observe sign changes near the quarter-filled bands that do not vary with temperature from 5 K to 60 K. This is in contrast to temperature-dependent crossing points seen in our study on twisted bilayer graphene devices with weaker correlations. Furthermore, we find that applying a magnetic field reduces the thermopower, consistent with spin entropy suppression observed in layered oxides under partial spin polarization. Neither the robust crossing points nor the suppression by a magnetic field can be explained solely from the contributions of band fermions; instead, our data suggest a dominant contribution coming from the entropy of the emergent localized moments of a strongly correlated flat band. 

The observation of 1 / B -periodic behavior in Kondo insulators and semiconductor quantum wells challenges the conventional wisdom that quantum oscillations (QOs) necessarily arise from Fermi surfaces in metals. We revisit recently proposed theories for this phenomenon, focusing on a minimal model of an insulator with a hybridization gap between two opposite-parity light and heavy mass bands with an inverted band structure. We show that there are characteristic differences between the QO frequencies in the magnetization and the low-energy density of states (LE-DOS) of these insulators, in marked contrast to metals where all observables exhibit oscillations at the same frequency. The magnetization oscillations arising from occupied Landau levels occur at the same frequency that would exist in the unhybridized case. The LE-DOS oscillations in a disorder-free system are dominated by gap-edge states and exhibit a beat pattern between two distinct frequencies at low temperature. Disorder-induced in-gap states lead to an additional contribution to the DOS at the unhybridized frequency. The temperature dependence of the amplitude and phase of the magnetization and DOS oscillations are also qualitatively different and show marked deviations from the Lifshitz–Kosevich form well known in metals. We also compute transport to ensure that we are probing a regime with insulating upturns in the direct current (DC) resistivity.