feat: audited-decision gate for PIS/COFINS and CFOP_ENTRADA NOT_APPLICABLE/OPERATION_TIME

Missao 2 (fechamento de lacunas fiscais, read-only + UI/engine gated):
- field_contract: pis_cofins_profile now also accepts the literal sentinels
  NOT_APPLICABLE/OPERATION_TIME, resolving to NA only from an audited
  FiscalContextEntry - never inferred from emission statistics. CFOP_ENTRADA
  under an already-decided entry_scope=MIXED_OR_DYNAMIC now resolves to NA
  instead of MANUAL, so it stops blocking product completeness and stops
  re-asking an already-answered question. Regression tests prove: no ADMIN
  decision => unchanged old behavior; decision present => gated bucket, no write.
- context_keys: validate_entry accepts the two sentinels for pis_cofins_profile.
- Contexto Fiscal UI: PIS/COFINS and CFOP_ENTRADA cards show the Bloco 2
  cross-database evidence (5 installations, CRT 1 and 3: emission never reads
  the PIS/COFINS cadastral fields anywhere) and a link to an ADMIN-facing,
  anonymized dossie-for-the-accountant; entry_scope is now a dropdown.
- release/tests: decoupled the Hub's GTI_FISCAL_VERSION from the Agent's own
  version (test_versions_are_coherent_across_hub_and_packages vs the new
  test_agent_version_is_internally_coherent) - a Hub-only release must not
  require touching, rebuilding or republishing the Agent.
- New read-only evidence: docs/runs/GTI_dryrun_universe_summary.json (527
  products, Agent 2's real database), docs/runs/BLOCO2_PIS_COFINS_CROSS_DB_V1.json
  (5 installations), docs/fiscal_completeness_matrix.md, docs/dossie_contador.md
  (internal, real names) + central/static/docs/dossie_contador.md (public,
  anonymized - no CNPJ/razao social/product names), docs/AGENT2_UPGRADE_RUNBOOK_V1.md.
- CLAUDE.md: recorded the permanent fiscal-mission rules (no AI/scraping, no
  Firebird schema changes, deploy only via deploy_hub.ps1, never reenroll,
  no remote access to client Agent hosts, no client data in unauthenticated
  static routes).

No schema/migration change. Zero Firebird writes (new scripts never open a
write connection). Hub only - Agent code untouched.

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

central/templates/agent_detail.html

@@ -14,11 +14,11 @@
 {% for d in fiscal_context %}<article class="panel" style="margin-top:12px"><div class="panel-title"><h3>{{ d.title }}</h3><span class="badge">Escopo: {{ {"COMPANY":"Empresa","GROUP":"Grupo","PRODUCT":"Produto"}[d.scope] }}</span></div>
 <dl class="facts"><dt>Valor atual</dt><dd>{{ d.current_value or "Não confirmado" }}{% if d.last_changed %} <small class="muted">· alterado em {{ d.last_changed }} por {{ d.last_changed_by }}</small>{% endif %}</dd>
 <dt>Sugestão</dt><dd>{{ d.suggestion or "Sem sugestão automática — evidência insuficiente" }}</dd>
-<dt>Evidência</dt><dd>{{ d.evidence }} <small class="muted">(medido manualmente em {{ d.measured_at }} — não é uma consulta ao vivo)</small></dd>
+<dt>Evidência</dt><dd>{{ d.evidence }} <small class="muted">(medido manualmente em {{ d.measured_at }} — não é uma consulta ao vivo){% if d.dossier_link %} · <a href="{{ d.dossier_link }}" target="_blank" rel="noopener">dossiê para o contador</a>{% endif %}</small></dd>
 <dt>Confiança</dt><dd>{{ d.confidence }}</dd>
 <dt>Campos afetados</dt><dd>{{ d.affected_fields|join(", ") }}</dd></dl>
 <form method="post" action="/agents/{{ detail.agent_id }}/fiscal-context" class="filters compact-filters"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><input type="hidden" name="key" value="{{ d.key }}">
-{% if d.allowed_values %}<label>Valor<select name="value">{% for v in d.allowed_values %}<option value="{{ v }}" {% if d.current_value==v %}selected{% endif %}>{{ v }}</option>{% endfor %}</select></label>{% else %}<label>Valor<input name="value" value="{{ d.current_value or '' }}" placeholder="ex.: {01,01,1.65,01,01,7.6} ou INTRA"></label>{% endif %}
+{% if d.allowed_values %}<label>Valor<select name="value">{% for v in d.allowed_values %}<option value="{{ v }}" {% if d.current_value==v %}selected{% endif %}>{{ v }}</option>{% endfor %}</select></label>{% else %}<label>Valor<input name="value" value="{{ d.current_value or '' }}" placeholder="{{ d.value_hint or 'ex.: {01,01,1.65,01,01,7.6} ou INTRA' }}"></label>{% endif %}
 <label>Motivo<input name="reason" placeholder="opcional" autocomplete="off"></label>
 <button class="secondary" type="submit" name="fc_action" value="confirm">Confirmar</button>
 <button class="secondary" type="submit" name="fc_action" value="clear" onclick="return confirm('Limpar esta decisão? Os produtos voltam a depender só do que o ERP prova.')">Limpar</button></form>