aspg-40-4462-1792464976 20261020025616 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group Pure Mathematics for Theoretical Computer Science PMTCS 2995-3162 2026 6 1 Murat Ozcek Department of Mathematics, Gaziantep University, Gaziantep, Turkey We study spectral moment invariants Σp(G) = (trAG, . . . , trApG), built from the adjacency spectrum of a graph G, as graph isomorphism invariants positioned relative to the Weisfeiler–Leman (WL) hierarchy used to characterize graph neural network (GNN) expressivity. We give three fully verified case studies. First, C6 vs. 2K3: a 1- WL-indistinguishable pair separated by Σ3 but not Σ2 or Σ4. Second, K3,3 vs. the triangular prism: a second 1-WL-indistinguishable, cubic pair, also separated at order 3, but where the fourth moment separates as well, showing separating power is graph-family dependent even at fixed order. Both examples are grounded in a general fourth-moment identity (Proposition 2.8) and a homomorphism-counting identity (Proposition 2.5) that we prove from first principles. Third, and in the opposite direction, we prove that spectral moment invariants of every finite order fail on the classical cospectral, non-isomorphic strongly regular pair srg(16,6,2,2) (the Shrikhande graph and the 4×4 rook’s graph), verified numerically to fourth order by two independent methods. We situate both directions within published enumeration data and the Godsil–McKay switching construction, compare the computational complexity of spectral-moment, WL, and general isomorphism testing, connect the limitation to Laplacian eigenvector positional encodings in Graph Transformers, and pose three precise open problems. 2026 2 2 26 4462 https://creativecommons.org/licenses/by/4.0/ 10.54216/PMTCS.060103 https://www.americaspg.com/journal/40/article/4462 https://www.americaspg.com/storage/articles/manuscripts/01KYFJ23VN8DSK7N1B6721HZY9.pdf