fix(ci): derive traceability denominators from requirements.md (DR-093)

The coverage gate divided traced counts by hardcoded literals (UR/39,
IR/24, DR/48, JA/3, TOTAL_REQS=114) that had fallen out of date as
requirements grew to 211. It reported 158% coverage — JA alone printed
800% — so the 50% threshold was mathematically unreachable and the job
could not fail. Coverage could have collapsed to 30% and CI would still
have printed a green tick.

Real coverage is 86%. The number was fine; the gate was dead.

extract-traces.ts now owns both sides of the fraction:

- countDefinedRequirements() counts an ID only where it leads a markdown
  table row, ignoring the "Traces To" column and prose. IDs are
  deduplicated because requirements.md lists every UR twice (§1
  definition + §3 matrix), which would otherwise report UR as 121/61.
- computeCoverage() uses the intersection of traced and defined IDs, so
  a TRACES comment naming a deleted or typo'd requirement is reported as
  `orphaned` rather than inflating the ratio past 100%. UT/IT test
  identifiers are excluded as a separate taxonomy.
- CI reads .coverage.percent and fails on <50% or >100%; a >100% reading
  is now a hard error rather than the condition that hid this bug.
- New `bun run traces:coverage` runs the same computation locally.
- scripts/ added to the scan roots — the coverage tool was invisible to
  the matrix it generates.

Tests written first (15, over fixtures so they don't drift as
requirements are added). vitest include widened to scripts/** so build
tooling is covered by the normal suite.

Verified empirically rather than by inspection: forcing the threshold to
99% fails; adding a requirement lowers coverage 86%→85%; a TRACES: DR-999
lands in `orphaned` without changing `covered`.

traceability-ci.md documented the same stale numbers and would have let
the broken arithmetic be reconstructed — replaced with a pointer to the
live command.

vitest.config.ts

@@ -8,7 +8,9 @@ export default defineConfig({
     globals: true,
     environment: "jsdom",
     setupFiles: ["./src/test/setup-globals.ts", "./src/test/setup.ts"],
-    include: ["src/**/*.{test,spec}.{js,ts}"],
+    // `scripts/` is included so build tooling (the traceability coverage
+    // engine) is covered by the normal suite rather than only by CI.
+    include: ["src/**/*.{test,spec}.{js,ts}", "scripts/**/*.{test,spec}.{js,ts}"],
     coverage: {
       provider: "v8",
       reporter: ["text", "json", "html"],