P71: Entropy at Mcrit — The e-Jump: SBH/SBS = e Exactly at the Phase Transition

We compute the entropy discontinuity at the CCEGA phase transition Mcrit = 14.75 M☉. Below Mcrit, the black star entropy is S_BS = e · S_Bek(R_final) (P69). Above Mcrit, the CCEGA BH entropy is S_BH = S_Bek(R_S). At M = Mcrit, where R_final = R_S/e by definition, the ratio is exactly S_BH/S_BS = e. The latent entropy is ΔS/S_BS = e − 1 ≈ 1.718. The transition is thermodynamically irreversible — black stars above Mcrit must collapse. All appearances of e in CCEGA information theory (P69, P70, P71) arise from the single identity G_eff(ρc) = G_N e⁻¹.