A Readout-Based Structural Analysis of Empirical CMB Temperature Equations Related to E = hν and E = mc2

This report extends our previous studies on empirical equations involving the cosmic microwave background (CMB) temperature. Whereas our earlier work mainly discussed numerical connections among physical quantities, the present work attempts to reformulate those relations within a structural framework. In particular, Equation (12), previously introduced as a central empirical relation, is reconsidered independently of the MKSA unit system and expressed in terms of macro-micro correspondence. This reformulation clarifies how macroscopic units and microscopic quantities can be organized into a consistent structural scheme. A recalculated CMB temperature of 2.7256307 K agrees with the observed value of 2.72548 ± 0.00057 K. Rather than introducing further numerical adjustments, we examine the internal consistency of the resulting structure and show that it can be written in a closed and coherent form. The aim is not to provide a complete microphysical theory, but to examine whether E = mc2 and E = hν can be organized within a common readout-based structural framework.