feat: unified fiscal coverage - PIS/COFINS applicability + conditional RTC in one definition, one queue, one panel

- central/app/unified_fiscal_coverage.py: pure rules (PIS/COFINS NOT_APPLICABLE/REQUIRED/OPTIONAL/NEEDS_REVIEW, RTC only when the ERP switch is on)
- agent: read-only loader (unified_fiscal.py) replaces the legacy/expanded module; findings feed the single operational state, coverage and blocker queue
- hub: BLOCKED_FISCAL_DATA blockers (PIS/COFINS/RTC) share the queue; stale ones close on the next full pass; dashboard breakdown gains CEST/PIS/COFINS/RTC
- panel: legacy/expanded coverage block removed; discreet 'Reforma Tributaria: Ativa/Desativada'
- docs: unified_fiscal_completeness, pis_cofins_applicability, rtc_pis_cofins_model + official source manifests; read-only E2E script

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

central/app/api.py

@@ -11,7 +11,7 @@ from .classification import ENGINE_VERSION, Classifier
 from .config import settings
 from .datasets.service import DatasetService
 from .jobs import SYNC_KINDS, claim_next_job, complete_job, create_job, fail_job, schedule_automatic_sync
-from .blocked_products import list_blockers, resolve_blocker, resolve_product_blockers, upsert_blocker
+from .blocked_products import list_blockers, resolve_blocker, resolve_product_blockers, resolve_stale_fiscal_blockers, upsert_blocker
 from .context_keys import validate_entry
 from .models import AgentSnapshot, BlockedProduct, FiscalContextEntry, ClassificationCache, ClassificationRequest, ClassificationResult, Dataset, Installation, Job
 from .events import record_event
@@ -422,10 +422,13 @@ def router(session_factory, bootstrap_token):
             if job is None or job.agent_id != agent.id: raise HTTPException(404, "job not found")
             result_summary = payload.get("result_summary", {})
             installation = session.scalar(select(Installation).where(Installation.agent_id == agent.id))
+            pass_started = datetime.now(timezone.utc)
             for blocker in result_summary.get("blocked_products", []):
                 upsert_blocker(session, agent.tenant_id, blocker, installation_id=installation.id if installation else None)
             for product_code in result_summary.get("resolved_products", []):
                 resolve_product_blockers(session, agent.tenant_id, product_code, installation_id=installation.id if installation else None)
+            if installation is not None and (result_summary.get("fiscal_context") or {}).get("evaluated_all"):
+                resolve_stale_fiscal_blockers(session, agent.tenant_id, installation.id, pass_started)
             if not complete_job(session, job, result_summary): raise HTTPException(409, "job is not RUNNING")
             if installation is not None:
                 _apply_job_outcome(session, agent, installation, job, result_summary, failed=False)