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/control_plane.py

@@ -16,7 +16,7 @@ from .panel_presentation import health_reason_label, blocker_reason_label, block
 
 
 HEALTH_STATES = ("ONLINE", "DEGRADED", "OFFLINE", "FAILED", "UNKNOWN")
-BLOCKER_FIELDS = ("CFOP", "ST", "ICMS", "CSOSN", "NCM", "OTHER")
+BLOCKER_FIELDS = ("NCM", "CEST", "CFOP", "ST", "ICMS", "CSOSN", "PIS", "COFINS", "RTC", "OTHER")
 ATTENTION_CANDIDATE_LIMIT = 10
 INACTIVE_ENROLLMENT_STATES = ("REVOKED", "FAILED", "EXPIRED")