docs: add design docs for coverage and dev-setup-project

Two new design docs for pending todo.org tickets.

docs/design/coverage.org describes diff-aware coverage reporting with pluggable backends. Primary use case is pre-commit feedback on in-flight changes. LCOV is the shared output format across languages.

docs/design/dev-setup-project.org describes an interactive helper that detects a project's shape and writes per-subdirectory .dir-locals.el files for the F4/F6/F7 dev block, with optional starter Makefile generation. Three-tier detection: existing Makefile, existing package.json or pyproject.toml scripts, or fall-back generation.

Both tickets in todo.org reference their design docs via org file: links.

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