docs(coverage): add 92-97 ascent work act

[neuron7xLab]

Summary

Upgrades #1403 from a simple coverage plan into a first-principles engineering protocol for TD-023.

This PR does not claim that coverage has already improved. It defines the value function and quality bar for the test campaign from the tracked 85.03% baseline toward 92-97%.

What is now encoded

• Coverage is an instrument, not the goal.
• Tests must maximize falsification power, risk reduction, invariant capture, boundary defense, regression locality, deterministic replay, and evidence integrity.
• The first surface remains backtest, because it has the largest measured deficit: 68.55 / 98.
• Follow-up work proceeds through risk, execution, core, ingestion, and analytics.
• Weak tests are explicitly rejected: import-only, snapshot-only, type-shape-only, happy-path-only, or mock-only tests.
• Strong tests must protect invariants, reject bad states, check boundaries, or prove monotonic behavior.

Acceptance discipline

• Do not lower thresholds.
• Do not expand coverage omit rules.
• Do not skip production dependencies to inflate the metric.
• Do not claim 90/92/95/97 without same-commit machine evidence.
• Every follow-up PR must name targeted files, targeted behaviors, old/new release-line value, surface movement, command, and artifact paths.

Immediate next execution unit

Open a test-only PR for:

• backtest/walk_forward.py
• backtest/geosync_equity_curve.py

Goal: convert backtest replay logic into a deterministic, falsifiable, failure-resistant surface, not merely increase test count.

[chatgpt-codex-connector]

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[chatgpt-codex-connector]

Include the new report in MANIFEST.sha256

Because this new report is git-tracked and is not under artifacts/, it falls within the source-integrity manifest scope defined by scripts/ci/generate_manifest.py. The commit adds the file but leaves MANIFEST.sha256 unchanged, so the target tree has reports/COVERAGE_ASCENT_92_97_WORK_ACT.md missing from the manifest and release/source-integrity evidence no longer covers the committed tree; regenerate or update the manifest alongside this tracked report.

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