Learning Realistic Depth via Physics-Grounded Noise Disentanglement with Semantic-Geometric Collaboration

Real-world physical sensing exhibits complex, heterogeneous noise patterns that deviate significantly from idealized simulation, posing a fundamental bottleneck for sim-to-real transfer. Existing sensor modelings typically treat depth noise as a monolithic black-box process, overlooking the distinct physical mechanisms that govern different error modalities. In this work, we introduce a physics-grounded paradigm that disentangles monolithic noise into two complementary modalities: sensing invalidation and measurement inaccuracy, enabling a tailored treatment of noise sources based on their physical origins. Building on this insight, we propose PRISM (Physics-Reasoned Implicit Sensor Modeling), a tripartite framework that distills 3D Visual Foundation Model features as rich spatial-semantic priors for physics-based reasoning. To address the inherent sparsity and class imbalance of invalidation regions, we develop Hierarchical Positive-Prioritized Supervision, integrating multi-scale positive-weighted objectives with a positive-preserving dynamic hard mining strategy to enforce precise artifact delineation. Extensive benchmarks demonstrate that PRISM achieves state-of-the-art fidelity in noisy depth synthesis. Furthermore, downstream robotic experiments show that PRISM facilitates a 93.8\% average success rate in the real world, marking a significant improvement over monolithic baselines.