Parametrized scissors congruence $K$-theory of manifolds and cobordism categories

We construct a parametrized version of scissors congruence $K$-theory of manifolds, which in particular gives a topologized version of the scissors congruence $K$-theory of oriented manifolds, and we describe this spectrum as mediating between the cobordism category and usual algebraic $K$-theory of spaces. We show that on $\pi_0$, the scissors congruence $K$-theory of oriented manifolds agrees with a version of the cobordism category where we allow free boundaries.