The $\mathbf{\TAU}$ Research Protocol 5.0 ($\mathbf{PR-TAU}$) provides a unified framework that resolves the wave-particle duality by eliminating the need for a fundamental duality. We formalize the hypothesis that a quantum entity is fundamentally a **Localized Angular Configuration (LAC)** within the Angular Potential ($\mathbf{\Lambda}$) network. The particle behavior corresponds to a stable energetic equilibrium state, formally governed by the Modified Dirac Hamiltonian ($\mathbf{H}^{\mathbf{\TAU}}$). The wave behavior is the statistical description of the **dynamics of $\mathbf{\Lambda}$ deformation** during the $\mathbf{LAC}$'s movement, governed by the Dynamic Unification Equation ($\mathbf{PR-TAU}$ Eq. 5). The duality is thus a contextual property of the $\mathbf{LAC}$'s interaction (measurement) with the Local Effective Pressure ($\mathbf{P}_{\text{eff}}$).