New thread to continue the rabbit trail started in the HCB cropping thread on its own.
Yes, photons can be counted and measured, and I would consider them to be observable, even though the mechanism(s) by which the magnetic and electrostatic forces that form them propagate through space are unknown.
Similarly, gravitational force (and the related warping of spacetime) can be measured, even though the mechanism by which gravitational force propagates through space is unknown.
If "gravitons" exist, they are currently unobservable, but that doesn't mean gravity (the force accelerating massive particles toward each other and the associated warping of spacetime) is "unobservable" any more than photons are, even though we don't know what particle(s) (if any) carry electrostatic and magnetic forces through space. If something can be measured, it's not an "unobservable". You can't measure something you can't observe.
Re dark matter and energy, its existence is currently unproven--all attempts to detect its existence directly have failed so far. As a theoretical construct, it resolves some discrepancies between various models of the universe and observations, but it's also possible that some other factor or factors are responsible for the discrepancies between the models and the observations.
The discrepancy between theory (excluding dark matter/energy) and observation is observable and can be measured, but the cause of the discrepancy has not been definitively established. Dark matter/energy may be the most plausible explanation for the discrepancy so far, but it's still possible that new discoveries about the nature of gravity, light, or spacetime could account for the discrepancy between theory and observation without requiring the existence of dark matter or energy.