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.true-up-of-a-per-close-split.toml

@@ -2,7 +2,10 @@ id = "members-close.true-up-of-a-per-close-split"
 title = "Closes rounded one at a time, trued up by the first cumulative close"
 rule = "When earlier closes split each close's net on its own, the first cumulative close that posts an entry MUST give each member their split of everything closed to the members, less what the earlier closes gave them, so it trues up the rounding they left; until it posts, the statement of members' equity MUST show the capital those closes posted, not the pending true-up."
 status = "CHOICE"
-sources = ["Treas. Reg. §1.704-1(b)(2)(iv)(b)"]
+sources = [
+  "Treas. Reg. §1.704-1(b)(2)(iv)(b)",
+  "DECISION D-10 (owner, 2026-10-16): members closes counted from the first close, so a later close carries any earlier rounding as a true-up (wanderbooks rules.md B-13)",
+]
 tags = ["partnership", "close", "rounding", "statement", "book", "us"]
 
 # Books migrated from an engine that rounded each close on its own: three