Concept:
The spontaneity of a thermodynamic process is governed by the change in standard Gibbs Free Energy ($\Delta G$), defined by the equation:
\[
\Delta G = \Delta H - T\Delta S
\]
For a process to be spontaneous, the overall value of $\Delta G$ must be strictly negative ($\Delta G < 0$).
Step 1: Evaluate Statement (D).
The spontaneity of a reaction depends on both the enthalpy change ($\Delta H$) and the entropy term ($-T\Delta S$).
If $T\Delta S$ is positive, it favors spontaneity because it makes the $-T\Delta S$ term negative. However, if the reaction is highly endothermic ($\Delta H > 0$) and its value exceeds $T\Delta S$, then $\Delta G$ will be positive ($\Delta G > 0$), making the process non-spontaneous.
Therefore, a positive $T\Delta S$ value alone does not guarantee spontaneity at all temperatures—the sign and magnitude of $\Delta H$ must be considered. This makes statement (D) incorrect, and thus the correct answer.
Step 2: Verify why the other options are correct statements.
• Statement (A) is correct: $273\text{ K}$ ($0^\circ\text{C}$) is the exact equilibrium melting point of ice at standard pressure. At any phase equilibrium point, $\Delta G = 0$.
• Statement (B) is correct: Entropy depends on the total quantity of matter in the system (extensive) and its value is determined solely by the current state variables (state function).
• Statement (C) is correct: The term $(\Delta H - T\Delta S)$ is the definition of $\Delta G$, which must be less than zero ($< 0$) for a process to be spontaneous.