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

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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: \textbf{sensing invalidation} and \textbf{measurement inaccuracy}, enabling a tailored treatment of noise sources based on their physical origins. Building on this insight, we propose \textbf{PRISM}, 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 \textbf{92.1\%} average success rate in the real world, marking a significant improvement over monolithic baselines. Our project page is available at: \resizebox{\linewidth}{!}{\href{https://shawnleung-sii.github.io/prism-icml2026/}{https://shawnleung-sii.github.io/prism-icml2026/}.}

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