The rationale for Flat Space Cosmology (FSC) calculations of gravitational entropy in the form ofis presented. These calculations indicate a tight correlation with the COBE DMR measurement showing CMB RMS temperature variations of 18 micro Kelvins. The COBE dT/T anisotropy ratio of 0.66 × 10−5 falls within the FSC gravitational entropy range calculated for the beginning and ending conditions of the recombination/decoupling epoch. Thus, the FSC model incorporating gravity as an emergent property of entropy suggests that the CMB temperature anisotropy pattern could simply be a map of gravitational entropy, as opposed to a magnified “quantum fluctuation” event at a finite beginning of time.
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