

To be clear, the observable universe is centered on Earth (technically, on you). For a being that is closer to the object that leaves your observable universe before it leaves theirs. It can still be observed by them. There is no objective point at which something becomes unobservable by the expansion of space.
Excepting maybe the big rip.



Not really. Nothing I said has any dependence on a universal clock.
Right and this is my point. Any philosophical theory that has anything to do with the observable universe is inherently self-centered. Not even Earth centered. Not even conscious-being centered. Literally self-centered. The observable universe is subjective. And so that puts it in the class of philosophies that insist that the universe arises from your own consciousness.
Which is not to invalidate it, but it’s not objective, and it has nothing to do with science.