Space‑Phase Structure and Mechanism When Tax Is Included

Adding cumulative mode taxation (redshift without drag) to the SP3 function set sharplyconstrains the internal structure and mechanism of space‑phase. The substrate must benearly lossless for bound mechanical systems, yet capable of smooth, adiabatic moderescaling for free‑streaming excitations across cosmological distances. This paperdevelops the resulting picture of space‑phase as a hierarchical, resonant, memory‑bearingsubstrate whose eigen‑spectrum evolves over cosmic time, while preserving localanchoring and long‑term stability for bound systems.