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/members-close.odd-cent-across-closes.toml

@@ -2,7 +2,11 @@ id = "members-close.odd-cent-across-closes"
 title = "An odd cent split cumulatively across closes, a close to retained earnings between"
 rule = "Each close to the members MUST give each member their largest-remainder split of everything closed to the same members and shares so far, to the minor unit, less what earlier closes gave them; a close to retained earnings allocates nothing to the members and MUST NOT restart the count."
 status = "CHOICE"
-sources = ["26 U.S.C. §704(a)", "Treas. Reg. §1.704-1(b)(2)(iv)(b)"]
+sources = [
+  "26 U.S.C. §704(a)",
+  "Treas. Reg. §1.704-1(b)(2)(iv)(b)",
+  "DECISION (owner, 2026-10-13: largest remainder; D-10, 2026-10-16: counted from the first close) (wanderbooks rules.md B-13)",
+]
 tags = ["partnership", "close", "rounding", "book", "us"]
 
 # The regression this example comes from (wanderbooks P3 defect 17, audit