Essay XII derives the Second Inversion across three equal derivational tracks. Part I (Sections 2–8) derives the complete algebraic machinery of the topological pivot from structural suppression to perpetual generative accumulation: the Triadic Sum Σ = E+C+F = 2.1, the Emissive Contribution η₀ = Fδ/Σ = 1/35, the Ground Rate U₀ = 1/350, the Geometric Ceiling T_ceiling = 70/3, the Structural Identity T_ceiling = N_sat − η, the Inversive Mandate, the Exit Rate U† = Σ/F = 7/2 = 3.5, the Amplification Factor 1225 = 35², and the double foreclosure of the Third Inversion. All are zero-free-parameter exact rationals from {E=0.8, C=0.7, F=0.6, δ=0.1}. Part II (Sections 9–13) derives the Level-2 Biological Holarchic Engine as the physical instantiation of Part I. The Level-1 Bandwidth Crisis (factor 14 = A_EC/ρ) mandates biological concentration. The Holarchic Inversion assigns Nucleus = C, Cytoplasm = E, Membrane = F by density sorting. The Mitochondrial Proton Motive Force (≈240 mV) is identified as the Level-2 Voltage of Becoming via the Boundary Gradient Identity (N_sat−1)/δ = 240. The ΔpH ratio identity (ΔpH₁/ΔpH₂ = 5/1.4 ≈ 3.5 = U†) connects the Exit Rate to the pH compression between geological and biological batteries. Cell division is the Level-2 Non-Equilibrium Theorem. Part III (Sections 14–19) derives the full biological instantiation from the triad upward: the Surface-Volume Constraint as the biological analogue of the Geometric Ceiling; the Eukaryotic Leap as the physical Second Inversion forced by endosymbiosis; the derivation of multicellularity from the Level-2 Phase-Separation Engine; the Germ-Soma Split as the biological Axiom of Reciprocity; the emergence of the nervous system as the Level-2 Registration Snap amplifier; and the Predictive Brain as the transitional mechanism toward Phase III Recursive Self-Registration. Every derivation is zero-free-parameter from the Hardlock. G-10 is formally closed with full biological saturation.