Dark energy as cosmic tracking breakdown: A two-layer baryon-input cosmology from the ΔT framework

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Third paper in the ΔT framework series. We show that dark energy is not an additional fluid but a late-time consequence of tracking breakdown between the cosmic background signal S(a) and the internal time reference C(a). A two-layer baryon-input closure, using Ω_b = 0.0493 as the sole physical input, simultaneously returns Ω_eff ≈ 0.318, Ω_Λ ≈ 0.682, θ* ≈ 0.01042 rad, z_eq ≈ 3457, and r_d ≈ 146.6 Mpc. Zero-parameter forward predictions are consistent with 30 Cosmic Chronometer and 13 DESI DR1 BAO data points at χ²/N = 0.816. Related papers: Paper I (DOI: 10.5281/zenodo.19230261), Paper II (DOI: 10.5281/zenodo.19230547).

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