docs(requirements): draft reconciled requirement set (128 rows, 8 namespaces)

Reconciles the scattered requirements onto the owner-job namespaces.

- docs/REQUIREMENTS.md: 128 requirements across CAPTURE, METADATA, REVIEW,
  PUBLISH, SETTINGS, APP, OPS, QUALITY
- docs/STRUCTURE.md: Test may be a path, a requirement ID, or - ;
  a shipped path must exist
- tools/check_requirements.py: resolve test refs accordingly
- .audit/2026-09-18-reconciliation-decisions.md: full decision record plus
  18 deferred rulings for the final cleanup pass

Gate: python tools/check_requirements.py -> PASS

tools/check_requirements.py

@@ -73,6 +73,7 @@ def main() -> int:
 
     # 3-5. requirement rows
     ids: dict[str, str] = {}
+    test_refs: list[tuple[str, str, str, str]] = []
     if not REQUIREMENTS.exists():
         errors.append("docs/REQUIREMENTS.md is missing")
     else:
@@ -93,11 +94,20 @@ def main() -> int:
                 ids[rid] = loc
             if scope not in SCOPES:
                 errors.append(f"{loc} {rid} invalid scope '{scope}'")
-            if scope in {"shipped", "M3"}:
-                if test.strip() in PLACEHOLDER:
-                    errors.append(f"{loc} {rid} scope {scope} needs a Test path")
-                elif not (ROOT / test.strip()).exists():
-                    errors.append(f"{loc} {rid} test path not found: {test.strip()}")
+            test_ref = test.strip()
+            if test_ref not in PLACEHOLDER:
+                test_refs.append((loc, rid, test_ref, scope))
+
+    # 5. resolve test references: an existing path, a requirement ID, or —
+    for loc, rid, ref, scope in test_refs:
+        if ID_TOKEN.match(ref):
+            if ref not in ids:
+                errors.append(f"{loc} {rid} test ref {ref} is not a defined requirement")
+        elif "/" in ref or "\\" in ref or "." in ref:
+            if scope == "shipped" and not (ROOT / ref).exists():
+                errors.append(f"{loc} {rid} shipped test path not found: {ref}")
+        else:
+            errors.append(f"{loc} {rid} invalid Test ref '{ref}' (use a path, an ID, or —)")
 
     # 6. requirement rows appear only in REQUIREMENTS.md
     for path in sorted(DOCS.rglob("*.md")):