The student is trained to match the teacher's softened probabilities. Cross-entropy against those soft targets carries the teacher's view of which wrong classes are close, which the hard label cannot show.
Implement soft_target_ce(teacher_logits, student_logits, T), computing -sum(p_teacher * log q_student) * T**2.
T.Build both softened distributions with a stable softmax, take the log of the student's, then sum the products and multiply by T**2.
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