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Description: ESET v2.1 proposes that spacetime is not only curved (as in General Relativity) but also elastic, able to deform and support waves. These elastic degrees of freedom carry energy–momentum and act as an additional, testable gravitational sector. Coherent, long‑wavelength elastic states behave dark‑energy‑like (accelerating expansion) while localized elastic amplitude deepens curvature in a dark‑matter‑like way. The formulation used here is a ghost‑free, relativistic‑solid packaging (spatially projected strain with a healthy time‑kinetic term) that preserves conservation laws and keeps metric gravitational waves luminal. (Updated version of the theory from May 2024)