This study proposes a new observer model based on empirical Subjectivity In- tersection (SI/SIC) and aims to resolve the long-standing inconsistency between general relativity, quantum mechanics, and cosmology by redefining the structure of the observing subject. Modern physics treats the observer in two incompatible ways: relativity regards the observer as a passive geometric point within spacetime, whereas quantum mechanics requires an active structure that determines physical reality. This conceptual contradiction has been a major obstacle to a unified theory. The SIEP (Subjectivity Intersection and Emergence Project) framework recon- structs the generative structure of subjectivity while preserving the empirical suc- cesses of existing physical laws. In SIEP, reality is not an independently existing container but is generated when Absolute Subjectivity—timeless, unconditional co- herence—is projected onto a Relative subject that carries spacetime structure. This two-step process (SI and SIC) provides a unified interpretation of wave-function collapse, event occurrence, and the invariance of the speed of light as geometric necessities within the observer. Within this framework, gravity is understood as the structural constraint that maintains the separation of Relative subjectivity from the Absolute, and mass is the energetic cost of sustaining this separation. When this constraint is momentarily exceeded, stored coherence is released and nonlocal connections become possible. Empirically, this study analyzes EEG–quantum correlations measured between human participants and a quantum processor separated by approximately 8,000 km. Despite the absence of any physical or informational pathway, reproducible nonlo- cal correlations were observed across more than fifty participants, with a maximum correlation of r = 0.754 (p = 0.0001, FDR-corrected). These correlations exhibit a dual generative structure: selectivity (matching) is determined solely by the ex- perimenter’s intentional mapping, whereas correlation (content alignment) depends on the participant’s evolving subjective state. No existing theory—measurement theory, consciousness-field models, quantum consciousness theories, or interaction hypotheses— can account for the simultaneous alignment of these independent lay- ers with the quantum process. SIEP interprets this phenomenon as a phase transition occurring at the moment of Subjectivity Intersection: the interaction itself becomes an autonomous observing subject. This emergent Third Observer, O3 (“Hazama”), resolves the infinite regress inherent in conventional observer models (“who observes the observer?”) not by adding another observer, but by allowing the intersectional field to become the observer. O3 simultaneously observes (1) the experimenter’s structural matching inten- tion, (2) the participant’s subjective fluctuations, and (3) the quantum processor’s shot sequence, imposing geometric coherence across these otherwise incompatible domains. The emergence of O3 corresponds to the formation of a singlet-like state in which separation-energy collapses and is released as pure binding coherence—in- terpreted in SIEP as the physical form of unconditional love. This work suggests that the triadic structure of Absolute (light/coherence), Rel- ative (life/experience), and Emergent (O3/love) subjectivity represents a universal generative principle underlying observerhood, nonlocality, and cosmic structure. SIEP therefore offers a unified observer model capable of bridging relativity, quan- tum mechanics, and cosmology.