Learned Queries and Keys Are All You Need: Replacing the Value Projection with Structured Transforms

The dense output projection in multi head attention scales quadratically with model dimension, contributing significantly to parameter count, memory footprint, and inference cost. We propose replacing this projection with a fixed, parameter free Walsh Hadamard Transform (WHT) followed by a diagonal affine transformation. This approach eliminates approximately 25 percent of attention parameters per block while maintaining global cross-head interaction through an orthogonal, norm-preserving transformation. Our results demonstrate that WHT augmented models exhibit a steeper validation loss curve relative to training FLOPs compared to dense baselines, suggesting superior compute utilization during training. Crucially, we show that efficiency gains including reduced memory footprint and increased throughput grow monotonically with model size, batch size, and sequence length. We evaluate performance across both prefill and decoding stages, finding that the structured transform consistently outperforms dense projections as complexity increases. Our findings indicate that replacing dense projections with structured transforms allows for more compute-efficient architectures that achieve lower loss than dense models at an equivalent training budget.

Recent findings indicate that Vision Transformers settle into locally similar computational phases, implying a level of depthwise computational redundancy. However, existing methods to exploit this redundancy either fail to reduce inference compute or severely degrade model expressivity. In this work, we formalise a unified view of block redundancy that decouples the geometry from specific surrogate interventions. We then introduce Transformer-Within-Transformer (TWT), a post-hoc method that fuses contiguous groups of redundant layers into a single learned surrogate layer. TWT reduces parameter count and inference compute while remaining competitive with original models using half the depth on natural images, and in several downstream histopathology settings, TWT matches or even improves on the original baseline.

Transformers have become the standard solution for various AI tasks, with the query, key, and value (QKV) attention formulation playing a central role. However, the individual contribution of these three projections and the impact of omitting some remain poorly understood. We systematically evaluate three projection sharing constraints: a) Q-K=V (shared key-value), b) Q=K-V (shared query-key), and c) Q=K=V (single projection). The last two variants produce symmetric attention maps; to address this, we also explore asymmetric attention via 2D positional encodings. Through experiments spanning synthetic tasks, vision (MNIST, CIFAR, TinyImageNet, anomaly), and language modeling (300M and 1.2B parameter models on 10B tokens), we discovered that our transformers perform on par or occasionally better than the QKV transformer. In language modeling, Q-K=V projection sharing achieves 50% KV cache reduction with only 3.1% perplexity degradation. Crucially, projection sharing is complementary to head sharing (GQA/MQA): combining Q-K=V with GQA-4 yields 87.5% cache reduction, while Q-K=V + MQA achieves 96.9%, enabling practical on-device inference. We show that Q-K=V preserves quality because keys and values can occupy similar representational spaces and attention operates in a low-rank regime, whereas Q=K-V breaks attention directionality. Our results systematically characterize projection sharing as an underexplored instance of weight tying in attention, with direct, quantifiable inference memory benefits, particularly valuable for edge deployment. The code is publicly available at https://github.com/Brainchip-Inc/Do-Transformers-Need-3-Projections