In standard cosmology, the amplitude ratios of the Cosmic Microwave Background (CMB) acoustic peaks are cited as the definitive proof of Dark Matter. The classical framework assumes that invisible mass creates gravitational potential wells, which drive the compression of the primordial plasma to form the third acoustic peak. Following the mathematical derivation of the comoving Sound Horizon in Manuscript 17, this paper applies the locked Volumetric Mara Compression constant (₌₀ₑ₀ = 2. 2895 10^-4) to the complete CMB power spectrum. We demonstrate that when the Vacuum Flux is treated as a continuous ultra-relativistic fluid, the structural bulk modulus of the medium itself serves as the exact restoring force required to generate the acoustic peak amplitudes natively. By successfully predicting the primary, secondary, and tertiary peak ratios (2. 40 and 2. 15 respectively) strictly using observable Baryonic Density (ₘ = 0. 051) and Structural Fluid Impedance, the Electron Flow Model (EFM) definitively eradicates the requirement for Dark Matter potential wells in the early universe. Furthermore, Silk Damping is mechanically resolved as the inherent shear viscosity of the electron medium transitioning across the photon decoupling boundary. The Unified Fluid Cosmos Framework: This paper serves as Manuscript 18 Version 1 in the comprehensive series, Marabūt's Theory of Gravity. It presents the Electron Flow Model (EFM), a generative, fluid-dynamic framework designed to fundamentally replace Albert Einstein's General Relativity and standard Quantum Mechanics. The EFM shatters classical circularity with a single, undeniable foundational premise: Gravity is Pressure, not curvature, and not an intrinsic mass property. Published Manuscripts in this Series: Manuscript 01: The Push-Pull Mechanics of Vacuum Flux (The Foundational Framework) — https: //doi. org/10. 5281/zenodo. 20126552 Manuscript 02: Resolving the Weyl Potential Anomaly — https: //doi. org/10. 5281/zenodo. 20127273 Manuscript 03: Mechanistic Resolution of Jet Deflection in Cygnus X-1 — https: //doi. org/10. 5281/zenodo. 20128198 Manuscript 04: Quantum Mechanics of Stellar Chain Reactions and EVGS Formation — https: //doi. org/10. 5281/zenodo. 20070275 Manuscript 05: The Heliospheric Grand Data Matrix — https: //doi. org/10. 5281/zenodo. 20128777 Manuscript 06: Fluid-Dynamic Reinterpretation of Gravity, Black Holes, and Gravitational Waves — https: //doi. org/10. 5281/zenodo. 20129881 Manuscript 07: Fluid-Dynamic Reinterpretation of the Kinematic Sunyaev-Zeldovich Effect — https: //doi. org/10. 5281/zenodo. 20130260 Manuscript 08: Transcending the Singularity — Electron Void Gravitational Spheres — https: //doi. org/10. 5281/zenodo. 20130802 Manuscript 09: The Final Parsec Problem Solved — https: //doi. org/10. 5281/zenodo. 20134049 Manuscript 10: The Illusion of the Singularity — https: //doi. org/10. 5281/zenodo. 20135534 Manuscript 11: The Illusion of Dark Energy — https: //doi. org/10. 5281/zenodo. 20149142 Manuscript 12: The Illusion of Dark Matter — https: //doi. org/10. 5281/zenodo. 20171373 Manuscript 13: The Illusion of Spacetime — https: //doi. org/10. 5281/zenodo. 20172282 Manuscript 14: The Illusion of Spooky Action — https: //doi. org/10. 5281/zenodo. 20173192 Manuscript 15: The Superluminal Mechanics of the Quantum Vacuum — https: //doi. org/10. 5281/zenodo. 20173756 Manuscript 16: Empirical Validation of the Electron Flow Model — https: //doi. org/10. 5281/zenodo. 20271063 Manuscript 17: Confronting the Cosmic Microwave Background — https: //doi. org/10. 5281/zenodo. 20483714 Manuscript 18: Resolving the CMB Power Spectrum — https: //doi. org/10. 5281/zenodo. 20493521 Manuscript 19: The Foundation of Stellar Dynamics — https: //doi. org/10. 5281/zenodo. 20500169 Data & Code Availability: To accompany this manuscript, we have open-sourced the complete Python mathematical engine and a fully interactive 3D web-based simulation of the EFM Volumetric Profiler. Researchers, developers, and students can visually explore the hydrodynamic vacuum flux across the celestial bodies at: Interactive 3D EFM Volumetric Profiler: https: //marabutmarabut. github. io/Theory-of-Gravity Official GitHub Repository: https: //github. com/MarabutMarabut/Theory-of-Gravity
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