Abstract
Seeking a detailed investigation of polarization sensitive optical coherence tomography, electromagnetic numerical simulation of optical coherence tomography is carried out assuming deep diffraction gratings, some of which are in the resonance domain, as a sample to be measured. This is an approach from diffractive optics, and its simplification of the problem makes analysis more focused on its fundamental nature. The combination of the two disciplines provides previously unnoticed issues such as detection of a structure that does not exist.
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