V.T195 — Two-Horizon Consistency from ι_τ

Two independent cosmological horizons from single ι_τ input. CMB horizon: α_τ → η_B → ω_b → r_s → ℓ₁ = 220.6 at z_rec ≈ 1093. CνB horizon: κ(A;1) = ι_τ → T_dec ≈ 1.37 MeV at z_ν ≈ 5.8×10⁹. Mass horizon: ι_τ¹⁵ → σ-polarity → Σm_ν → f_ν → ΔP/P = −5.1%. Epoch ratio z_ν/z_rec ≈ 5.3×10⁶. Three chains share no free parameters beyond ι_τ and T_CMB.