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 a
physical 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 a
frequency-dependent energy dissipation of approximately 0.34% over 400 Mpc, e!ectively resolving
the 5ε Hubble Tension. Finally, we show that the entropy produced by this viscous dissipation
establishes a physical basis for the Arrow of Time and defines a high-frequency propagation cuto!:
the Basudev Limit.