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/dashboard.html

@@ -25,7 +25,7 @@
   </article>
   <article class="panel">
     <div class="panel-title"><h2>Breakdown dos blockers</h2><a href="/blockers?scope=active&amp;status=OPEN">Ver blockers</a></div>
-    {% for key in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}
+    {% for key in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}
       {% if summary.open_blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?scope=active&amp;status=OPEN&amp;field={{ key }}" aria-label="{{ key }}: {{ summary.open_blocker_breakdown[key] }} blockers abertos"><span>{{ key }}</span><b>{{ summary.open_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 %}