This paper addresses the philosophical critique that reality cannot be “made of information” because information presupposes a physical substrate for its encoding. Within the Universal Gravito–Informational Theory (TGIU), this objection is resolved by redefining information as the curvature between informational potential (Φ) and entropic potential (S), regulated by the TGIU Equilibrium Force (TEF). Reality is shown to emerge not from “bits,” but from the continuous tension between order and entropy — a dynamic field of curvature that replaces the imaginary axis of quantum theory with real geometric phase. The resulting ontology, expressed as “It from Φ–S,” unites material embodiment and informational coherence within a single, self-consistent framework of existence.