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Dear Emmanuel,
I truly enjoyed your paper. I think it's also fairly easy to understand that the photon is the basic entity to be associated with all energy. On the other hand to have it as the basic (exclusive) building block of matter is to somehow ignore that the fabric of space-time needs to be included. That is from the perspective of the photon neither space nor time exists and it only exists for those entities that are recognized as matter.
That's to say that only with the omission of space-time can we have a photon and only with its inclusion do we have matter. This would have me find that matter must then be somehow the physical consequence of the two, rather than a reconfiguration of the one. It is an interesting question whether a black hole is a place where space-time are reunited at the exclusion of energy or rather a place where energy is reunited at the exclusion of space-time. Interestingly enough in reading your comments I find that something like what I've said here you account for as the dawn of inflation and subsequently matter; so perhaps I have it wrong that you don't consider space-time as an essential and fundamental entity along with the one of energy (photon).
Regards,
Phil