A QMU Factorization of the Planck Units: Electron--Aether Closure, Circular Normalization, and SI Projection Structure

The Planck units are conventionally interpreted as fundamental natural scales derived from the constants $G$, $c$, and $\hbar$. In the Quantum Measurement Units (QMU) framework of the Aether Physics Model (APM), the Planck system is shown instead to emerge from deeper ledger identities involving the electron mass $m_e$, Compton wavelength $\lambda_C$, quantum frequency $F_q$, and Aether maximum mass $m_a$. Using full Compton wavelength normalization, the Planck mass, Planck length, Planck time, Planck energy, and related Planck quantities are factorized directly into native QMU relationships. The analysis demonstrates that the Planck system is not fundamental within QMU, but instead represents a circularly normalized SI projection layer spanning the interval between localized electron structure and Aether closure geometry. The central result is: \[{m_P}^2 = \frac{m_e m_a}{2\pi}\] showing that the Planck mass is the circularly normalized geometric mean between the electron mass and the Aether maximum mass. Additional factorizations include: \[\ell_P = \lambda_C \sqrt{\frac{m_e}{2\pi m_a}}\] \[t_P = \frac{1}{F_q}\sqrt{\frac{m_e}{2\pi m_a}}\] \[F_P = m_a \lambda_C {F_q}^2\] and: \[\rho_P = \frac{2\pi {m_a}^2}{m_e {\lambda_C}^3}\] The appearance of $2\pi$ throughout Planck-scale physics is shown to arise from circular normalization through the reduced Planck constant rather than from primitive spacetime structure. Within the QMU framework, the Planck system becomes a relational bridge between minimum stable rotational closure and maximum Aether propagation closure. The paper argues that many SI ``fundamental constants'' behave as projection operators emerging from a smaller and more physically meaningful QMU ledger structure.