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/partnership-k1-tax-basis-capital.toml

@@ -8,6 +8,7 @@ sources = [
   "Instructions for Form 1065 (2020), Item L: 'you must use the tax basis method this year'",
   "26 U.S.C. §723",
   "Treas. Reg. §1.704-3(a)(3)(ii)",
+  "DECISION D-41 (owner, 2026-10-20): the K-1 worksheet reports tax-basis capital beside the book figures (wanderbooks plan/served.md; rules.md B-36)",
 ]
 tags = ["partnerships", "k1", "tax-basis", "capital"]