Euler-Reduced Tjurina Floors for Osculating-Absorbing Gauss Fibres

Let h in C[[x_1,...,x_d]] have order at least s+1 and finite Tjurina algebra. Euler cancellation replaces h, without changing its Tjurina ideal, by a generator of order at least s+2. A finite-jet generator count then gives tau(h) at least E_{d,s}, the maximum over K of binom(d+K,d)-d binom(d+K-s,d)-binom(d+K-s-2,d). For plane germs this is the exact universal floor floor((3s^2+4s-3)/4), attained by classical ordinary multiple-point families. Applied to a point-span s-osculating-absorbing reduced fibre of the Gauss map in the complete O_X(m) embedding, the result gives length(Gamma_eta) at least E_{d,s} binom(d+m,d). For surfaces, a prescribed-jet construction realizes equality at an explicit sufficient degree. The work is over C; the higher-dimensional floor need not be sharp, the degree threshold is not claimed minimal, and no exhaustive priority, human peer-review, or formal-verification claim is made.