IV.R140 — Madelung rule from T^2 geometry

The Madelung rule (subshells fill in order of increasing n+l) has no first-principles derivation in orthodox physics; in Category tau, the breathing eigenvalue on T^2 with shape ratio iota_tau is E_{n,l} ~ -1/(n + l iota_tau)^2, and since iota_tau ~ 0.34, the n+l ordering emerges naturally from the fiber geometry.