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.statement-before-and-after-a-close.toml

@@ -2,7 +2,10 @@ id = "members-close.statement-before-and-after-a-close"
 title = "A member's capital on a day is the same before and after its month closes"
 rule = "The statement of members' equity MUST split earnings not yet closed the way the next close to the members will (each member's split of everything closed plus those earnings, less their split of what was closed), so a member's capital as of a day MUST NOT change when a period ending on or before it is closed."
 status = "CHOICE"
-sources = ["Treas. Reg. §1.704-1(b)(2)(iv)(b)"]
+sources = [
+  "Treas. Reg. §1.704-1(b)(2)(iv)(b)",
+  "DECISION D-38 (owner, 2026-10-20): the statement splits unclosed earnings the same running way as the closes (wanderbooks rules.md B-13)",
+]
 tags = ["partnership", "close", "rounding", "statement", "book", "us"]
 
 # Two members at 50/50; January's cent is closed to them, February's is