This chapter deepens the N-Frame framework by formalizing the role of boundaries, entropy, and geometry in constructing observer-centric reality. Drawing on the holographic principle, black hole thermodynamics, and AdS/CFT duality, it argues that information resides not in the bulk of spacetime but on its boundary, which functions as a conscious interface between observer and world. The chapter unifies insights from Bekenstein–Hawking entropy, Landauer’s principle, and Wolfram’s computational irreducibility, proposing that entropy and the second law emerge from the computational boundedness of the observer. Extending the framework into five-dimensional conscious time, it introduces the concept of an epistemic light cone that parallels relativity’s causal cone, linking computation, thermodynamics, and perception. Finally, it reframes free will as an entropy-minimizing process of boundary selection within a hypercomputational substrate, showing that physical law and conscious experience co-evolve as dual expressions of the same boundary-defined geometry.