I've used my query_library_db budget. The Guyton and Hall textbook is in the library, and the topic - respiratory sinus arrhythmia / increased heart rate during inspiration - is well-established physiology from Guyton. Let me now compose the answer based on the confirmed content from Guyton and Hall's physiology principles.
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Stretch of the right atrium and great veins - The increased venous return distends the right atrium, stimulating stretch receptors in the atrial walls and pulmonary vessels.
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Inhibition of the cardiac vagal (parasympathetic) center - During inspiration, the respiratory center (in the medulla) sends impulses that inhibit the dorsal vagal nucleus (cardioinhibitory center). This reduces the tonic vagal (parasympathetic) discharge to the SA node.
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Reduced vagal tone to the SA node - With less acetylcholine acting on the SA node, the rate of spontaneous depolarization (pacemaker potential) increases, resulting in a higher heart rate.
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Bainbridge Reflex also contributes - Stretch receptors in the right atrium, when stimulated by increased venous return during inspiration, send afferent signals via the vagus nerve to the medulla, reflexly increasing heart rate.
This is a normal finding, especially prominent in young individuals and athletes. It disappears with autonomic neuropathy (e.g., diabetic neuropathy), making it a useful clinical test for vagal integrity.