Choose distinct odd primes and take products of the nonisomorphic Gassmann equivalent regular subgroups, selecting one of the two groups at each prime. Product conjugacy-class counts give Gassmann equivalent subgroups of the same finite product of symmetric groups. Their fundamental groups are distinguished by whether the unique Sylow subgroup at each chosen prime is abelian. The closed-manifold realization of a finitely presented fundamental group and Sunada theorem therefore produce pairwise nonhomeomorphic, and hence nonisometric, isospectral closed four-manifolds. Gassmann equivalence alone, without a topology distinction, does not imply nonhomeomorphism.
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