arXiv:2605.08123v1 Announce Type: new Abstract: We study long-context balanced entropic optimal transport (OT) attention on TPU hardware through a stopped-base, fixed-depth tail-refinement surrogate. After a stopped $T$-step Sinkhorn solve, we unroll a short refinement tail and differentiate that surrogate exactly. For the production $R=2$ case, the backward pass contains four staircase plan factors. We prove an exact one-reference-tile schedule: the $R=2$ score cotangent is a single reference plan tile times an explicit modifier field built from vector cotangents and dual differences. This yields block-wise cost $O((T+R)LW)$, $O(Ld)$ input storage, and $O(L)$ additional HBM usage for fixed head dimension $d$ and band width $W$. We also formalize the current \texttt{dustbin\_block} path as the same balanced surrogate on an augmented support, so the schedule lifts to the gap-aware transport path used in our TPU runs. We provide a local surrogate-bias bound, an a posteriori bias certificate, and a projective contraction certificate for strictly positive active blocks. On synthetic masked problems, the optimized kernel matches exact autodiff of the same centered surrogate to within $10^{-5}$--$10^{-10}$. On TPU v6e-8, a four-configuration Pfam screen completes end-to-end, and a promoted balanced $R=2$ run sustains roughly $8.5$ examples per second through a three-hour budget, reaching step $1437$. Held-out Pfam test shards improve reconstruction from $3.17$ to $0.99$ and sparse CE from $5.86$ to $5.69$ relative to step $0$. These results support exact fixed-depth backward theory, a theorem-matching gap-aware bridge, and trainability evidence for the production path.