I dont know if this question belongs on the physics SE or here but I'll take a punt within philosophy.
Observers within the universe all move relative to one another. Take any two Observers A and B such as in the twin paradox, with relativity the Observers are both moving away from one another so A would measure time slower than B and B would measure time slower than A.
This has attempted to be resolved by an non inertial reference frame when one of the observers is acted upon by a force such as the observer leaving the earth that is accelerated for a period of time and then returns to the earth to find his twin has aged more then them.
This time dilation is regarded as a result of special relativity or the time dilation observed by motion. Time dilation occurs also as a result of two Observers in different locations within a gravity well and this is known as general relativity and there is evidence to support this.
My question is this. Would an external observer of the universe be the absolute frame of reference to all the movement that it observes within that universe and thus the absolute measure of the passage of time? Would that observer also not be subject of a location within the gravity well of the universe and the resulting time dilation?
I dont know the phillosopical implications of this if there are any. However, it occurred to me, and I just wanted to express my thoughts and hoped I would get a response however disparaging.