Dear Larissa, thank you so much for investing your time and attention to read this!
You can implement an AND gate in a reversible system if you keep track of the history, i.e. for a single binary AND, you will have two garbage bits (one is not enough, because 0 has three possible predecessor states). For instance, in a Fredkin gate, for A&B, you get the garbage outputs !A&B and A (some "recycling" is usually possible later on).
If you want to implement your reversible computer in hardware to deal with the Landauer limit, the implementation will of course matter, but from a logical perspective, it is irrelevant whether you store an UNDO record separate from your AND gate or use some kind of Fredkin logic.
If we treat the universe as a reversible computation, we might be interested in identifying a minimal structure that can yield reversibility, such as a reversible cellular automaton rule. An interesting property of any deterministic finite cellular automaton is that must eventually enter a periodic state (even if the period is 1). Once we are in the loop, we can always find a reversible rule that completely describes the behavior of the automaton. Thus, if we leave a cellular automaton universe alone for long enough, it will become reversible, even if it did not start out this way! Of course, it is not clear that this has any similarity to our universe, especially since we don't know that our universe is periodic.