I'm curious, can you elaborate on this? If you view time as discrete dimension, mutable state is clearly not necessary. But since we cannot travel through time (yet), nature seems quite mutable in practice. For example, when microwaving food, it is extremely hard to put it back to the same temperature gradients.
Similarly with functional programming: if you adhere to it purely, provenance of every state can be traced back. If not, state changes are non-trivial to reverse. So it seems like modelling physical phenomena with immutable states is a choice of perspective rather than a law of physics that can be empirically tested.