DVT v20: Superfluid Vacuum Acoustic Horizon and CMB First Acoustic Peak (l_1 = 220) Analysis

The Cosmic Microwave Background (CMB) temperature anisotropy spectrum, specificallythe location of the first acoustic peak (l1 ≈ 220), is widely considered primary evidence forCold Dark Matter (CDM). In this paper, we demonstrate that the acoustic horizon and thefirst multipole peak are successfully modeled within the Dynamic Vacuum Theory (DVT) v20framework without invoking dark matter particles or empirical free parameters. By treatingthe early universe substrate as a baryon-photon fluid coupled to a compressible quantumsuperfluid vacuum, we compute the analytical sound speed cs(z) and the resulting acousticscale θA. The model yields a theoretical prediction of l1 = 220.1, presenting a precisionmatch of 99.95% with the ESA Planck 2018 observational baseline