There is something to analyse about the inertial mass of two systems but it is different and without modifying this newtonian mechanics.
The gravitational mass so becomes the secret and if my reasoning is correct, so the quantum gravitation has something to do with this. See the freefall effect maybe to see better the gravitational mass.
The aim is not to unify this GR and this QM but all in fact, the DE, the DM, the GR and the QM, the problem is really to consider only the photons like primordial essence and this GR.
https://www.geolytics.com/