  Focussing on a paradigmatic small system consisting of two coupled damped
oscillators, we survey the role of the L\'evy-It\^o nature of the noise in the
thermal conductance. For white noises, we prove that the L\'evy-It\^o
composition (Lebesgue measure) of the noise is irrelevant for the thermal
conductance of a non-equilibrium linearly coupled chain, which signals the
independence between mechanical and thermodynamical properties. On the other
hand, for the non-linearly coupled case, the two types of properties mix and
the explicit definition of the noise plays a central role.
