The UNIMORPH Ledger: Metrological Evidence for a Discrete Superfluid Vacuum and the Derivation of Inertial Coupling from Substrate Phase-Locking

We present the UNIMORPH Ledger, a metrological census of 14 964 000 discrete vacuum states derived from 14 632 isotopic baselines and 6000 harmonic potentials [1]. Treating the vacuum as a Saturated Superfluid, we renormalize the zero-point energy density to a coherence refresh rate ΦM ≈ 1.54 × 1027 Hz, resolving the Vacuum Catastrophe. Inertia emerges as Vacuum Coupling, quantified by βM ≈ 93.14%, while substrate kinematics distinguish luminal group velocity (vg ≤ c) from superluminal phase velocity (vϕ ≈ 14c). This framework unifies Dark Matter halos with topological defects and predicts a rheological yield point at Feynmanium (Z = 137), offering a falsifiable boundary for nuclear stability.