Loss is Not Behavior: A Unified Output-Space Analysis of Gradient-Based Machine Unlearning

Machine unlearning (MU) is commonly judged by output forgetting, such as low forget-set accuracy or reduced membership inference. But if output-level success can coexist with retraining-inconsistent residuals in representation space, what kind of forgetting are current evaluations actually certifying? We study this question through retraining-consistent representation forgetting, using a population of retrained models (i.e., trained from scratch without the forget data) as an operational reference distribution for ideal forgetting. Across multiple unlearning methods, datasets, and models, our theoretical analysis and empirical results show that standard output-level evaluation can systematically overestimate the success of unlearning. Under this stronger lens, current methods often appear forgotten at the output layer while exhibiting a structured mismatch relative to retraining. They partially align with retraining on forget samples, remain more inconsistent on retain samples, and tend to leave residual discrepancy localized along retraining-related directions rather than diffuse in representation space. This structured mismatch is characterized by forget/retain asymmetry, directional mismatch, and concentrated residuals along retraining-related directions. In many cases, the discrepancies exceed the variability of independent retraining and lead to a risk of information recovery during relearning attacks. Overall, the results suggest that current MU is often evaluated for apparent forgetting rather than retraining-consistent forgetting. More broadly, retraining reveals what output forgetting hides.

In machine unlearning, $(\varepsilon,δ)-$unlearning is a popular framework that provides formal guarantees on the effectiveness of the removal of a subset of training data, the forget set, from a trained model. For strongly convex objectives, existing first-order methods achieve $(\varepsilon,δ)-$unlearning, but they only use the forget set to calibrate injected noise, never as a direct optimization signal. In contrast, efficient empirical heuristics often exploit the forget samples (e.g., via gradient ascent) but come with no formal unlearning guarantees. We bridge this gap by presenting the Variance-Reduced Unlearning (VRU) algorithm. To the best of our knowledge, VRU is the first first-order algorithm that directly includes forget set gradients in its update rule, while provably satisfying ($(\varepsilon,δ)-$unlearning. We establish the convergence of VRU and show that incorporating the forget set yields strictly improved rates, i.e. a better dependence on the achieved error compared to existing first-order $(\varepsilon,δ)-$unlearning methods. Moreover, we prove that, in a low-error regime, VRU asymptotically outperforms any first-order method that ignores the forget set.Experiments corroborate our theory, showing consistent gains over both state-of-the-art certified unlearning methods and over empirical baselines that explicitly leverage the forget set.

Approximate machine unlearning seeks to remove the influence of a forget set from a trained model without full retraining. Existing gradient-based methods require data-dependent hyperparameter search, struggle when forget and retain knowledge are entangled, and offer little insight into where unlearning actually happens inside the network. We recast unlearning through the lens of task arithmetic: if finetuning produces a merged task vector $τ_m$ that combines learning on forget and retain sets, unlearning is the inverse operation that subtracts a learned forget component $τ_F$ to recover the retain task vector $τ_R$. The forget signal is concentrated: at every layer, forget activations lie in a subspace spanned by a handful of dominant directions, so we factorize $τ_F$ in a low-rank forget basis, which is faithful up to a small tail-eigenvalue residual and limits how far the correction can perturb retain. We then optimize three intuitive goals (match the merged vector inside the forget span, suppress leakage into the retain span, and bound the correction size) that provably bound forget leakage and retain damage in activation space. The resulting algorithm, Unmerge, is fast and powerful: on class-level unlearning with ResNet-50 on CIFAR-100 and Tiny ImageNet, it improves Tug-of-War by up to ~24% over a baseline of comparable runtime and by up to ~18% over stronger baselines that run ~5x slower, keeps membership-inference exposure at the level of retraining, and shrinks the feature-distribution gap to the retrained model, where relabeling methods leave forget features cleanly separable. Further studies show that Unmerge also applies to ViT-S/16 and scales to Llama-3.2-3B. The per-layer basis geometry that drives the algorithm also serves as a layerwise diagnostic for when and where unlearning becomes structurally hard.