IV.R311 — Connection to the iota_tau-Generator Lemma

The factor 1/4 also appears in Book I's iota_tau-Generator Lemma: hbar_tau = iota_tau/(iota_tau + 3*iota_tau) = 1/4 is the E_1 readout of iota_tau through the QM sector lift, the canonical "first non-trivial denominator" in the tau-coupling cascade.