Basudev limit

We propose a unified cosmological framework where the vacuum is modeled as a physical viscoelas-tic medium with a kinematic viscosity ω → 1026 m2/s. This ”Material Universe” model provides aphysical alternative to Dark Matter by deriving galactic rotation curves through viscous drag. Fur-thermore, we demonstrate that gravitational waves (GW) traveling through this medium undergo afrequency-dependent energy dissipation of approximately 0.34% over 400 Mpc, e!ectively resolvingthe 5ε Hubble Tension. Finally, we show that the entropy produced by this viscous dissipationestablishes a physical basis for the Arrow of Time and defines a high-frequency propagation cuto!:the Basudev Limit.