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/templates/blockers.html

@@ -15,7 +15,7 @@
     {% if reason_code_filter %}<input type="hidden" name="reason_code" value="{{ reason_code_filter }}">{% endif %}
     <label>Cliente<input name="client" value="{{ client_filter }}"></label>
     <label>Instalação / servidor<input name="installation" value="{{ installation_filter }}"></label>
-    <label>Campo<select name="field"><option value="">Todos</option>{% for value in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}<option value="{{ value }}" {% if field_filter==value %}selected{% endif %}>{{ value if value!="OTHER" else "Outros" }}</option>{% endfor %}</select></label>
+    <label>Campo<select name="field"><option value="">Todos</option>{% for value in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}<option value="{{ value }}" {% if field_filter==value %}selected{% endif %}>{{ value if value!="OTHER" else "Outros" }}</option>{% endfor %}</select></label>
     <label>Tipo de blocker<input name="blocker_type" value="{{ blocker_type_filter }}" placeholder="Tipo técnico ou nome"></label>
     <label>Status<select name="status"><option value="OPEN" {% if status_filter=="OPEN" %}selected{% endif %}>Abertos</option><option value="RESOLVED" {% if status_filter=="RESOLVED" %}selected{% endif %}>Resolvidos</option><option value="ALL" {% if status_filter=="ALL" %}selected{% endif %}>Todos</option></select></label>
     <label>Visualização<select name="scope"><option value="active" {% if scope_filter=="active" %}selected{% endif %}>Operação ativa</option><option value="all" {% if scope_filter=="all" %}selected{% endif %}>Histórico e inativos</option></select></label>
@@ -26,7 +26,7 @@
   </form>
   {% if field_filter or reason_code_filter or scope_filter=="all" or status_filter!="OPEN" %}<p class="active-filters" aria-live="polite">Filtros ativos: {% if scope_filter=="all" %}<span class="filter-chip">Histórico e inativos</span>{% endif %}{% if field_filter %}<span class="filter-chip">Campo: {{ field_filter }}</span>{% endif %}{% if reason_code_filter %}<span class="filter-chip">Motivo: {{ reason_code_filter }}</span>{% endif %}{% if status_filter!="OPEN" %}<span class="filter-chip">Status: {{ "Resolvidos" if status_filter=="RESOLVED" else "Todos" }}</span>{% endif %}</p>{% endif %}
 </section>
-<section class="panel"><div class="panel-title"><h2>Distribuição dos blockers filtrados</h2></div><div class="bar-grid">{% for key in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}{% if summary.blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?{{ field_query_base|e }}&amp;field={{ key }}"><span>{{ key }}</span><b>{{ summary.blocker_breakdown[key] }}</b><span aria-hidden="true">→</span></a>{% else %}<div class="bar-row muted"><span>{{ key }}</span><b>0</b></div>{% endif %}{% endfor %}</div></section>
+<section class="panel"><div class="panel-title"><h2>Distribuição dos blockers filtrados</h2></div><div class="bar-grid">{% for key in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}{% if summary.blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?{{ field_query_base|e }}&amp;field={{ key }}"><span>{{ key }}</span><b>{{ summary.blocker_breakdown[key] }}</b><span aria-hidden="true">→</span></a>{% else %}<div class="bar-row muted"><span>{{ key }}</span><b>0</b></div>{% endif %}{% endfor %}</div></section>
 <div class="panel table-wrap blockers-table-wrap"><table class="blockers-table"><caption>Fila de blockers · {{ result.total }} resultados</caption><thead><tr><th>Cliente / servidor</th><th>Produto</th><th>Campo / tipo</th><th>Prioridade</th><th>Problema</th><th>Última ocorrência</th><th>Ação</th></tr></thead><tbody>
 {% for item in result["items"] %}<tr><td data-label="Cliente / servidor"><b>{{ item.client or "Cliente não identificado" }}</b><small>{{ item.hostname or item.display_name or "Instalação não informada" }}</small></td><td data-label="Produto"><a class="row-primary-link" href="{{ item.link }}"><b>{{ item.product_code }}</b><small>{{ item.description or "Sem descrição" }}</small></a></td><td data-label="Campo / tipo">{{ item.field or "Outros" }}<small>{{ item.blocker_type_label }}</small></td><td data-label="Prioridade"><span class="badge priority-{{ item.priority|lower }}">{{ item.priority_label }}</span></td><td data-label="Problema">{{ item.reason_label }}<small>{{ item.age }}</small></td><td data-label="Última ocorrência" title="{{ item.last_seen_at }}">{{ item.last_seen_display }}<small>{{ item.retry_count }} tentativas</small></td><td data-label="Ação"><a class="secondary" href="{{ item.link }}">Ver detalhes</a></td></tr>{% else %}<tr><td colspan="7" class="empty-state">Nenhum blocker corresponde aos filtros. <a href="/blockers?scope=all&amp;status=ALL">Consultar histórico</a></td></tr>{% endfor %}
 </tbody></table></div>