The Optimal Morse Matching (OMM) problem asks for a discrete gradient vector field on a simplicial complex that minimizes the number of critical simplices. It is NP-hard and has been studied extensively in heuristic, approximation, and parameterized complexity settings. Parameterized by treewidth $k$, OMM has long been known to be solvable on triangulations of $3$-manifolds in $2^{O(k^2)} n^{O(1)}$ time and in FPT time for triangulations of arbitrary manifolds, but the exact dependence on $k$ has remained an open question. We resolve this by giving a new $2^{O(k \log k)} n$-time algorithm for any finite regular CW complex, and show that no $2^{o(k \log k)} n^{O(1)}$-time algorithm exists unless the Exponential Time Hypothesis (ETH) fails.

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