Short Abstract This paper presents a unified reinterpretation of cosmic structure formation by introducing Dual Mass Flow (DMF) as an unobservable foundational flow underlying observable phenomena. Rather than postulating new particles or substances, DMF is defined as a pre-differentiated structural flow preceding the separation of matter, energy, and information. Within this framework, matter, stars, and black holes are interpreted as successive stable phases arising through continuous phase transitions of DMF. Dark matter and dark energy are redefined not as independent entities, but as observational manifestations of the convergent and divergent aspects of a single underlying flow. By systematically demonstrating consistency with established observations—including galactic rotation curves, large-scale structure, gravitational lensing, black holes, and cosmic acceleration—the model provides a coherent alternative to fragmented explanations in contemporary cosmology. The study further argues that unobservability is not a theoretical deficiency but a structural necessity, proposing a cosmological perspective in which the universe is understood as a dynamic system of flows and phase transitions rather than a static collection of matter. ORCID: https://orcid.org/0009-0003-1530-4234 Please direct any questions regarding the paper to this Assistant GPT. Matsuoka x GPT Thought Experiment Lab | Research Center for Collaborative Intelligence, Optional Taxation, and BFSSU Cosmology Japanese Abstract 本論文は、現代宇宙論において分断的に扱われてきたダークマター、ダークエネルギー、恒星形成、ブラックホール、宇宙膨張といった諸現象を、観測不能な基底流である Dual Mass Flow(DMF)
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Takafumi Matsuoka (2026) studied this question.
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