ΔQ-Origin Dynamic Universe Matrix: Time-Space Neutralization with 3.37 and 326 Constants

The ΔQ-Origin Dynamic Universe Matrix (DEM) model introduces a revolutionary cosmological principle: Time-Space Neutralization (Δspace + Δtime = 0). This framework reveals the dimensionless constant 3.37 (Λc = R₀/ct₀) as a fundamental cosmic scale linking early universe physics to present-day observations. Key discoveries:- 3.37 universal constant derived from 46.5 Gly observable universe / 13.8 Gy age- 326 constant (zrec/Λc) connecting recombination era to current scales - Linear expansion model (R ∝ t) with coasting phase (w = -1/3)- Explanation for ~337 Mpc large-scale structure features- Novel CMB phase modulation predictions at ℓ ≈ 130 The model addresses three major cosmological tensions: Hubble tension, JWST early galaxy problem, and mega-scale structure anomalies. Provides falsifiable predictions for Planck/LiteBIRD CMB analysis and DESI large-scale structure surveys. Mathematical framework includes scalar field dynamics, renormalization group flow, and observational test protocols. Paper prepared for peer review at Physical Review D level with complete derivations and Fisher forecasts. Keywords: cosmology, dark energy, large-scale structure, CMB anomalies, alternative gravity