Process Dilatation (B-3): Structural Inertia and Load--Energy Equivalence

This paper continues the B-series of Process Dilatation Theory by investigating the structural origin of inertia, interaction, and energy equivalence. Building on the relational coherence framework established in B-1 and the accumulation structure clarified in B-2, we show that a finite capacity for mutually coherent process realizations necessarily implies resistance to redistribution, mutual process coupling, and an effective equivalence between accumulated load and energetic content. No forces, fields, or spacetime dynamics are introduced. All results follow from structural constraints on relational coherence.