This preprint annex (V) presents the Particle Matter Vorticity Model (VPM) as a unified solution to the H0 and S8 cosmological tensions. By analyzing 1701 Pantheon+ supernovae with a critical mass filter Mc = (1.68 ± 0.22) × 10^12M⊙, we demonstrate that axionic vorticity reduces the H0 tension from 4.56σ to 0.42σ (91% reduction in statistical significance) and the S8 tension from 2.62σ to 1.40σ (46% reduction). The predicted gravitational wave background ΩVPM GW = (3.15 ± 0.53) × 10^−9 shows 0.9σ compatibility with NANOGrav observations. These results, with a combined significance of 5.7σ, validate the ultralight axion (ma = 1.8×10^−22 eV) as a candidate for diffuse dark matter. The value χ 2 red = 0.300 for filtered supernovae (vs 0.276 for ΛCDM) confirms that the model does not overfit the data.