This deposit presents a rigorous statistical audit of the numerical simulation that computes the Signal-to-Viscosity Ratio (SVR) within the UAT/UPC framework. Four calibration strategies were tested to reconcile the initial ~12% discrepancy between the simulated SVR and the theoretical target of 0.0476 predicted by the Percudani Correspondence Law: 1) Amplitude multiplier (baseline, 100 independent runs), 2) Gain scaling calibration, 3) Cross-mixing of fronts, 4) Phase-alignment funnel (final model). Only the phase-alignment funnel —where the Thermodynamic Overdrive acts as a rotation angle between even and odd fronts— eliminated the bias. With an optimal mixing parameter γ = 2.08, the mean SVR converges to 0.047263, a difference of just 0.000326 (0.68%) from the theoretical target, well within the 95% confidence interval. Contents: - audit_SVR_simulation.tex : LaTeX manuscript describing the methodology, the four calibration strategies, the results, and the conclusion. - causal_membrane_equations.tex : Technical note with the equations of the causal membrane [4.967, 5.120], the Correspondence Law, and the Overdrive gain. - Analisis_Auditoria.py : Python script containing the four calibration strategies executed during the audit (self-contained, ready to run). The audit definitively validates that the Thermodynamic Overdrive operates on phase alignment, not on amplitude, and confirms the internal consistency of the Percudani Correspondence Law. Related DOIs: - Resonant Hunter v9.0/v9.1: 10.5281/zenodo.20650032 - Statistical Hardening of the TVI: 10.5281/zenodo.20723412 - UAT Theory: 10.5281/zenodo.17729221 - UAT Lagrangian Formulation: 10.5281/zenodo.20500722 - UPC Principle: 10.5281/zenodo.18210808