  We show monistic realism consistent with quantum theory may be restored by
extending the essential idea of relativity in such a way that every physical
system is eligible, in principle, for an observing system. As a result, a
common logical basis of quantum theory and relativity, and hence that of modern
quantum gauge theories emerges. Supported by this logic, we propose to
reconstruct physics solely from finite EPR complexes. Along the discussion an
interpretation of String theory is provided. Aside from conceptual appeal and a
priori mathematical finiteness, our point of view drastically explains in a
rather trivial fashion some basic problems which are otherwise unlikely to be
resolved: Namely, the increase of entropy in macro scales, and the issue of the
cosmic coincidence. In fact, the expansion of the universe may be given a
tautological reasoning in our context.
