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.thirds-over-twelve-months.toml

@@ -2,7 +2,11 @@ id = "members-close.thirds-over-twelve-months"
 title = "Three members at a third each, twelve monthly closes"
 rule = "Each monthly close to the members MUST give each member their largest-remainder split of everything closed so far, to the minor unit, less what earlier closes gave them, so after every close each member's total is less than one minor unit from their exact share."
 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"]
 
 # A third each can't be written as decimal shares summing to one, so the