E=M=O: The Equivalence of Energy, Mass, and Observation

Energy (E), mass (M), and observation (O) are structurally equivalent descriptions of a single physical mechanism: Potential Φ, distinguished only by the polarity and resolution state at which they are accessed. This paper demonstrates that equivalence using only established and experimentally verified results. No new constants, particles, or dimensions are introduced. The mathematical structures employed---SU (2), SU (3), the Lindblad master equation, the tidal tensor---are existing objects; the interpretive framework that unifies them under a single resolution mechanism is original to this work. Three results are recognised within the framework rather than added to it: (1) The nested oscillation hierarchy is a table of clock rates: the framework contained time without stating it. (2) Counting crossings of νc as ticks recovers GR gravitational time dilation in the weak-field limit with no additional postulates. (3) The minimum crossing duration at Planck tidal density reproduces the Planck time to within a factor of 1. 8, with no free parameters introduced --- an order-of-magnitude consistency result whose residual identifies where the derivation requires refinement. The framework makes ten experimental predictions, all uniquely unreproducible by standard models. The sixth challenges a core axiom of quantum mechanics never directly tested: that measurements always return a definite outcome. The framework predicts non-resolution is a physical outcome with calculable rate P (0) = |α0|²/N correlating with the local gravitational tidal tensor. The seventh predicts the Jupiter Trojan L4/L5 population asymmetry has a structural basis in the 5. 26-degree offset between the L4/L5 angle and the magic angle. The eighth predicts analogous resonance asymmetries in other planetary systems, testable with existing JWST data. The ninth predicts a time-varying dark energy equation of state w0 > -1, consistent with DESI BAO 2024-2025 data. The framework is polysymmetric: the same rotational geometry---SU (2) at the two-state limit, SU (3) at the three-state space, cosine periodicity at the oscillatory limit, tidal tensor anisotropy at the gravitational limit---is expressed simultaneously and without modification across all scales. This is why independent fields consistently rediscover the same residual structure from different directions. The connections are not imposed. They are inherent. The complete state space is three-dimensional: Φ (+, ν), Φ (-, ν), Φ (0, ν). Standard QM uses SU (2). Three states require SU (3): the same mathematical group that describes hadrons in QCD. The recurrence is noted; identity is not claimed. The Born rule exponent 2 is closed by Gleason's theorem (1957): it is the unique consistent probability measure on a Hilbert space of dimension ≥ 3. The master equation is derived from the modified action SEMO, not postulated bottom-up. Gravity is resolution-sorting: f (ν) = -cos (πν/2νc). At ν νc: attractive. The apparent incompatibility between QM and GR is a sign error. The Planck scale is not a breakdown. It is maximum repulsion.