feat(agent): telemetry + CI-gate quick wins from the "AI systems that ship" audit (#677)

* feat(agent): telemetry completeness + durability, CI gates, commit_method provenance

Quick wins from the "Building AI systems that ship" audit:

- mcp.tool_called gains errorMessage (message_sv, truncated 500 chars) on
  all failure exits; new mcp.skill_loaded event on every gnubok_load_skill
  (all tiers) so atom usage is finally measurable
- event_log: (event_type, created_at) index; cleanup cron keeps
  mcp.*/agent.* telemetry 180 days (delivery events stay 30)
- CI: lint ratchet (npm run check:lint — 60 legacy errors baselined,
  fails only on NEW errors) and a pg-real coverage gate (migrations
  touching trigger/RPC/RLS/DEFERRABLE require a *.pg.test.ts change;
  escape hatch: -- pg-test: covered-by/skip)
- journal_entries.commit_method CHECK widened with 'api_key'/'agent';
  the MCP approve path records 'api_key' truthfully instead of
  'user_accept' (agent_first_vision §8 P0-1). 'agent' is reserved — ALL
  MCP traffic (incl. claude.ai OAuth, whose access_token is a minted
  API key) authenticates as api_key today

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(import): derive opening balances from prior-year #UB when SIE lacks #IB (#675)

SIE files exported without #IB 0 rows (only #UB -1) previously imported
with zero opening balances. getEffectiveOpeningBalances() now derives IB
from prior-year UB for balance-sheet accounts when explicit #IB is
absent, surfaces the derivation as an info issue in the import preview,
and excludes share-capital vouchers from opening-balance detection.
Detection regexes are shared between parser and importer so the two
checks cannot drift. 507 lib/import tests pass.

(Authored in a parallel session in this checkout; included per request.)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(review): address PR #677 bot findings — RoPA entry, execFileSync, gate scope note

Triage of the compliance-swarm + Greptile findings:

Applied:
- .compliance/ropa.yaml: new mcp.telemetry processing activity declaring
  the 180-day mcp.*/agent.* retention, lawful basis, data categories, and
  the no-args/no-results minimisation (ISO A.8.10, GDPR Art.5(1)(c) —
  the retention split is now formally documented, referenced from the cron)
- check-pg-test-coverage.mjs: execFileSync with argv array — no shell, so
  a hostile base-ref can't inject (ASVS V13.2.1); verified an injection
  attempt exits 2 without executing
- check-pg-test-coverage.mjs: documented the PR-level (not per-migration)
  scope of the gate so reviewers know to check coverage per migration when
  a PR carries several risky migrations (Greptile P2)

Acknowledged, no change:
- errorMessage PII risk: messages are domain-mapped strings; event_log
  already persists far richer delivery payloads under the same RLS; now
  declared in ropa.yaml
- cron error envelope: errorResponse maps to the canonical safe envelope
  and the endpoint is CRON_SECRET-gated
- two-pass delete "partial state": TTL deletes are idempotent — the next
  daily run sweeps whatever a failed pass left behind
- skill_loaded actorLabel/sessionId: mirrors the pre-existing
  mcp.tool_called payload; sessionId is the join key the analytics exist for

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

.compliance/ropa.yaml

@@ -277,3 +277,44 @@ processing_activities:
       - not_used_for_model_training
       - rls_company_scoped
       - tls_to_bedrock
+
+  - id: mcp.telemetry
+    name: MCP/agent-telemetri i event_log
+    purpose: >-
+      Varje MCP-verktygsanrop loggar metadata (verktygsnamn, felkod,
+      felmeddelande max 500 tecken, latens, aktör, session) och varje
+      skill-laddning loggar slug/tier till event_log. Syftet är
+      tillförlitlighetsanalys av agentgränssnittet: felfrekvens per verktyg,
+      korrelation mellan laddade skills och efterföljande fel, samt agenters
+      egenrapporterade feedback (agent.feedback). Inga verktygsargument
+      eller verktygsresultat persisteras.
+    lawful_basis: art_6_1_f   # legitimate interest (service reliability/improvement)
+    special_category_basis: null
+    controller: gnubok-tenant
+    processor: supabase
+    data_subjects:
+      - business_owner
+    data_categories:
+      - user.unique_id                # userId, actorId (API-nyckel-id), sessionId
+      - user.contact                  # actorLabel (användarvald API-nyckeletikett)
+    recipients:
+      - name: Supabase
+        country: EU
+        role: processor
+    international_transfers:
+      applicable: false
+      mechanism: null
+      note: EU-only processor; no third-country transfer.
+    retention:
+      # Differentiated TTL via /api/events/cleanup/cron: mcp.*/agent.*-rader
+      # behålls 180 dagar (felfrekvens-trender kräver mer än leveransfönstret);
+      # övriga event_log-rader (leveranshändelser) 30 dagar.
+      duration: 180d
+      basis: legitimate_interest_reliability
+      stored_in:
+        - event_log
+    security_measures:
+      - rls_user_scoped_select        # event_log SELECT: auth.uid() = user_id
+      - service_role_only_writes
+      - error_message_truncated_500_chars
+      - no_tool_args_or_results_persisted