Continuing from this earlier blog post: For the remainder of this post, assuming that m is almost perfect, then m must be a square (since m is odd). Consequently, if the equation \sigma(p^k)=2m holds (which is true if and only if G=H=I), then \sigma(p^k)/2 is also a square. This implies that k=1, since p^k + 1 \leq \sigma(p^k)=2m<2p holds under the assumption m<p.
Summarizing our results so far, we have the chain of implications:
m < p \Rightarrow \Bigg((m < p^k) \land (k = 1) \land (D(m) = 1)\Bigg).
Since \sigma(m^2)/p^k is also a square if \sigma(p^k)/2 is a square, then under the assumption that m < p, we obtain \sigma(m^2)/p^k = \sigma(p^k)/2 = m is a square. (Note that the difference m^2 - p^k is also a square.)
Additionally, we obtain
\sigma(p^k) = p^k + 1
since k=1 follows from the assumption m < p. Since m^2 - p^k is a square if and only if
m^2 - p^k = (m - 1)^2,
it then follows from the assumption m < p that \sigma(m) = 2m - 1 = p^k, whence we obtain
2m = p^k + 1 = \sigma(p^k)
and
2m - 1 = \sigma(m).
Since m^2 - p^k is not a square, then we obtain
m^2 - p^k = 2^r t
where r \geq 2 and 2^r \neq t.
Now, consider the following scenario in this MathOverflow question, under which the inequality m < p^k is sure to hold:
\text{Case (A): } m > \max(2^r, t)
Case (A) implies that
\left(m - \max(2^r, t)\right)\left(m + \min(2^r, t)\right) > 0
p^k = m^2 - 2^r t = m^2 - \min(2^r, t)\max(2^r, t)
> m\left(\max(2^r, t) - \min(2^r, t)\right) = m\left|2^r - t\right|,
from which we get
p^k > m\left|2^r - t\right|.
Note that this implies that m < p^k since \left|2^r - t\right| \geq 1 must necessarily hold.
Next, notice that the other (remaining) cases are
\text{Case (B): } \min(2^r, t) < m < \max(2^r, t)
\text{Case (C): } m < \min(2^r, t).
The disposal of Case (C) is very easy and is left as an exercise for the interested reader.
We then have the biconditional
\left(m < \max(2^r, t)\right) \iff \left(p^k < m\left|2^r - t\right|\right).
p^k < m \Rightarrow \text{ Case (B) } \Rightarrow \left|2^r - t\right| \neq 1.
By the contrapositive, we obtain
\left|2^r - t\right| = 1 \Rightarrow m < p^k.
However, under the assumption m < p, we know that k = 1. Together with Acquaah and Konyagin's estimate (2012), we obtain
p^k < m\sqrt{3}
and this works under the assumption k=1. It follows that m < p^k < 2m holds when k=1 is true.
Consequently, under Case (A), we derive
m \leq m\left|2^r - t\right| < p^k < 2m
from which it follows that
1 \leq \left|2^r - t\right| < 2
which forces \left|2^r - t\right| = 1.
We conclude that
m < p^k \iff \left|2^r - t\right| = 1.
Conclusion: We now claim that the inequality p < m indeed holds. In deed, assume to the contrary that m < p holds. It follows that k = 1. If the equation \sigma(p^k)=2m holds, then we obtain
2m=\sigma(p^k)=p+1
2m - 1 = p
But then again, as a by-product of Acquaah and Konyagin's results published in the International Journal of Number Theory in 2012, we have the upper bound
p < m\sqrt{3}.
Consequently,
2m - 1 = p < m\sqrt{3}
m(2 - \sqrt{3}) < 1.
This contradicts m \geq 4.
Hence, we infer that either the estimate
$$p < m$$
or the inequation
$$\sigma(p^k) \neq 2m$$
must be true.