Eight requirements were implemented and untagged; tagging them takes
coverage from 59.8% to 64.2% without a line of feature code. Five more
were refused rather than tagged -- R2's own acceptance criterion still
reads '(figure TBD)', R5 has one of three clauses built, FR-RAW-2 meets
the requirement's purpose but not its stated mechanism.
docs/outstanding.md records what is genuinely unbuilt, so the gap reads
as a decision rather than an oversight. It also names four requirements
the matrix reports as covered that are not, including two covered only
by string literals inside the traceability tool's own test fixtures.
Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>