  We present evidence that the universal Kovtun-Son-Starinets shear viscosity
to entropy density ratio of 1/4\pi can be associated with a Rindler causal
horizon in flat spacetime. Since there is no known holographic (gauge/gravity)
duality for this spacetime, a natural microscopic explanation for this
viscosity is in the peculiar properties of quantum entanglement. In particular,
it is well-known that the Minkowski vacuum state is a thermal state and carries
an area entanglement entropy density in the Rindler spacetime. Based on the
fluctuation-dissipation theorem, we expect a similar notion of viscosity
arising from vacuum fluctuations. Therefore, we propose a holographic Kubo
formula in terms of a two-point function of the stress tensor of matter fields
in the bulk. We calculate this viscosity assuming a minimally coupled scalar
field theory and find that the ratio with respect to the entanglement entropy
density is exactly 1/4\pi in four dimensions. The issues that arise in
extending this result to non-minimally coupled scalar fields, higher spins, and
higher dimensions provide interesting hints about the relationship between
entanglement entropy and black hole entropy.
