A Unified Dissipative Vacuum Framework: From Cosmic Acceleration to Nuclear Binding and Elementary Particle Masses

We present a unified dissipative framework in which a single dimensionless parameter - the vacuum viscosity eta = 0.4182% - governs observable phenomena across 41 orders of magnitude in spatial scale. The parameter is extracted exclusively from the Pantheon+ Type Ia supernova dataset by calibrating the optico-hydrodynamic vacuum (OHV) distance metric D(z) = R_H * ln(1+z) * (1 + gamma * z), which achieves chi-squared/N = 0.901, statistically comparable to flat Lambda-CDM (chi-squared/N = 0.884) with the same number of free parameters. Without further adjustment, the same eta predicts: (i) nuclear binding energies of 52 stable isotopes with median accuracy 95%; masses of 28 elementary particles (leptons, baryons, mesons, gauge bosons) with mean accuracy 1.22% and a universal topological constant K = 10.031 +/- 0.002. The static geometry predicts surface brightness dimming Sigma proportional to (1+z)^-1, offering a parameter-free explanation for anomalously luminous galaxies observed by JWST at z > 10. We identify open problems, in particular the derivation of the effective sound speed c_s = eta * phi * c from the equations of motion of the substrate, and propose a programme of falsifiable tests.