P3 review: the surface, docs and proofs

Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.

MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

examples/assets-four-contributed-devices.toml

@@ -3,12 +3,13 @@
 id = "assets-four-contributed-devices"
 title = "Each contributed device takes the lower of its value and its basis; gains and losses are per property"
 rule = "Each item of contributed property is its own: depreciable basis is the lesser of its fair market value and the contributor's adjusted basis; its built-in gain or loss is its own, and gains and losses of different properties are never netted."
-status = "AUTHORITY"
+status = "CHOICE"
 sources = [
   "Treas. Reg. §1.168(i)-4(b)(1)",
   "Treas. Reg. §1.704-3(a)(2): section 704(c) applies 'on a property-by-property basis'",
   "Treas. Reg. §1.704-3(a)(3)(ii)",
   "26 U.S.C. §704(c)(1)(C)",
+  "DECISION D-41 (owner, 2026-10-20): the depreciable basis of contributed personal-use property is the lesser of its fair market value and the member's adjusted basis, the CPA to confirm (wanderbooks plan/served.md; rules.md B-25)",
 ]
 tags = ["fixed-assets", "tax-basis", "partnerships", "704c"]