Addendum after the edit deadline: G.E. Volovik has an article on the theory behind this at

https://www.pnas.org/doi/epdf/10.1073/pnas.96.11.6042

"Field theory in superfluid 3He: What are the lessons for particle physics, gravity, and high-temperature superconductivity?"

I don't pretend to understand even a fraction of this but Figure 3 is a very nice Dictionary mapping the helium phenomena to the cosmological questions.