Sir Martin Reese’s second model of 1978 was another Population III (pre-galactic stellar) explanation but with the motivation of deriving the photon-to-baryon ratio from known astrophysical processes. As the chapter explains, this motivation was interconnected with concerns about fine-tuning physical constants and cosmological parameters to enable a habitable universe. The non-primordial origin of the CMB Reese worked out with Bernard J. Carr was driven by adherence to the simplicity of a hypothesis. He expressed sympathy with Paul Dirac’s hypothesis of large number of coincidences that established relations between the age of the universe and atomic units, the gravitational constant and cosmic time, and the number of nucleons and cosmic time in terms of large dimensionless numbers. Dirac turned his initial hypothesis into a full-fledged but unusual and intriguing variant of the Big Bang model. The chapter presents some discussions of the model with respect to the precision of the measurements of the CMB.