I'm wildly unqualified to present a meaningful opinion, but here goes :D
it's not circular. Physics is the root.
philosophy and math might have a claim that there's some extra-physical thing, but in my very very humble opinion, put up or shut up.
All the evidence we have is, math and philosophy can only be understood by electric meat. Electric rocks are making some progress. It's not at all clear if those are a side effect of electric meat, or if there's some other magic dust. But, uh, I ain't seen no magic dust. it might exist, and I might not be able to perceive it, cause I'm electric meat. :shrug:
Anyway, the point is, you can root a tree in physics. And, uh, there's no counter example that says rooting the tree in physics is wrong. Physics produces biology, biology produces math. We have clear examples of this (you can totally throw in more layers, like chemistry or whatever).
Math or philosophy may indeed be the root and all things flow from some deeper underlying organization. But we have very little evidence of that. I don't have the faith of a mustard seed, so I can't move mountains. I don't think anybody has been able to do that for a while, and I find the reports suspect. They may be true! But you'd sorta think that kinda thing would happen more often.
In any case, (as a computer scientist) I think you can pretty safely pick physics as the root. You could be wrong. But, like, you're going to be Newton wrong. Newton was absolutely dead wrong, arrow in the heart of the theory, when Einstein rolled in and upended everything. But it's close, and super helpful. I don't really consider time dilation when driving up a hill. (Maybe I should) Newton's model has been close enough so far.
In any case. I'm not really qualified. But I ain't seen no magic dust.