I propose a covariant extension of Einstein's field equations in which spacetime possesses an intrinsic harmonic ground state governed by the Golden Ratio φ = (1+√5)/2 ≈ 1.618. Gravity and dark energy emerge as opposite-sign manifestations of a single mechanism: deviations of the substrate frequency from its vacuum ground state f₀. Version 4.0 introduces the HSG action (Eq. A1), from which the modified field equation, the frequency stress-energy tensor Φμν, and the dark energy equation of state w = −1/φ ≈ −0.618 are all rigorously derived. The tracker solution α = √3/φ is verified both algebraically and numerically across four independent initial conditions, confirming that w = −1/φ is a genuine cosmological attractor. Standard general relativity is recovered in the low-frequency, long-wavelength limit. The framework makes seven falsifiable predictions distinguishable from GR and ΛCDM.