According to Mach's Principle remote masses of the universe may be assumed to have some influence on local phenomena like, in particular, the appearance of inertial forces. As mentioned in a recent discussion on "aether", see reference below, the cumulative gravitational potential of remote masses is about 108 times larger than the local potential of the sun at the earth's distance. Close to the sun's surface the local potential of the sun according to lower distance is about two orders of magnitude larger which is still 106 times smaller than the cumulative potential originating from background masses of the universe. Interesting to note that the Shapiro delay when being assigned to a local retardation of luminal speed due to some locally enhanced gravitational potential this will have a relative effect of similar order.

https://www.researchgate.net/post/Is_Aether_something_originating_from_remote_masses_of_the_universe

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