High-fidelity free-viewpoint video (FVV) and interactive rendering increasingly rely on explicit Gaussian representations, yet practical deployment remains constrained by representation size, dynamic updates, and computational cost. Existing multi-view video benchmarks provide valuable real-captured content, but they make it difficult to isolate the effects of controlled camera geometry, representation efficiency, and temporal redundancy. We introduce M$^3$ISR, a controlled synthetic benchmark for 3D and 4D Gaussian Splatting (3DGS/4DGS). The benchmark contains 25 scenes from five indoor and outdoor scene groups, two camera/motion configurations, six synchronized 1080p views, and dense ground-truth annotations including RGB, camera parameters, depth, semantic and instance segmentation, and static--dynamic masks. The shared-center camera design intentionally isolates angular view variation and enables controlled evaluation of novel-view synthesis and representation efficiency. We organize M$^3$ISR into five complementary tracks covering 3DGS synthesis, 4DGS synthesis, 4DGS streaming, 3DGS compression, and 4DGS compression. Representative baseline results show small differences in static reconstruction quality but substantial differences in representation storage, while the evaluated streaming methods exhibit substantially higher reported training or reconstruction cost than the corresponding offline dynamic reconstruction baselines. We further define feedforward compression tasks for 3DGS and 4DGS and provide reference rate--distortion formulations and preliminary baseline evaluations. The benchmark is intended as a controlled and complementary testbed for systematic study of Gaussian-based FVV reconstruction, compression, and streaming.

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