The Observer's Distortion Coefficient (Part II): Digital Topology and Computational Latency as a Replacement for Dark Matter: A 98% Predictive Fit for NGC 2403 and an Unfiltered 90.83% Universal Global Audit

The flat rotation curves of spiral galaxies remain one of the most prominent mysteries in astrophysics, traditionally attributed to hypothetical dark matter halos. In this paper, we expand our topological framework to a rigorous global ensemble analysis using the entire SPARC (Spitzer Photometry and Accurate Rotation Curves) database. By applying an information-theoretic computational latency function (𝜈) parameterized strictly by the linear Golden Ratio (𝜑≈1.618) and an immutable universal stellar mass-to-light ratio (Υ∗=0.412), we subjected the model to a consolidated global audit across 100% of the viable SPARC population (3,391 empirical data points). Operating entirely without data pruning,inclination filtering, or localized curve-fitting, the universal model delivers an unprecedented, parameter-free consolidated goodness-of-fit of 𝑅^2=0.9083 (90.83%). This macro-scale consistency demonstrates that galactic rotation anomalies are an emergent phenomenon of spacetime's digital architecture and topological latency, negating the requirement for dark matter particles or arbitrary stochastic adjustments.