We prove an entropy versus degree dichotomy for low-degree tests and the Sum-of-Squares (SoS) hierarchy on a calibrated window after a gadget layer. For a target distribution and a product-like proxy , we study the low-degree discrepancy , defined as the optimal distinguishing advantage of degree polynomial tests. Using a bias-orthonormal Walsh basis and a test-moment equivalence on the window, we relate (up to constants) to the squared mass of signed low-degree moments. Calibrated pseudoexpectations match on all moments of degree , hence test discrepancy equals SoS pseudoexpectation deviation. Under bias, product, and width assumptions along a switching path, a windowed Bonami–Beckner inequality yields hypercontractive tail bounds. Combining these with moment matching, we obtain a discrepancy-to-degree theorem: if , then any polynomial-calculus or SoS refutation separating from requires degree . Instantiating gives an explicit SoS degree lower bound whenever . All constants are explicit and depend only on calibrated window parameters. This work provides the SoS/low-degree core and complements a prior calibration blueprint; a companion paper lifts the windowed statements to full distribution families.

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