chore(todo): reconcile tasks and cluster the flashcard tooling

Task audit. I folded two of Craig's cj decisions: coverage-summary.el stays a local-only helper (reframed from bug to chore, docs work only), and the flashcard-stats refutation exemption goes generic, a header-declared check-exemption that supersedes the old two-option fix. I noted that the unattended-cron task's v1 precondition has landed, so it's buildable now rather than blocked. And I grouped the three flashcard tasks (apkg converter, refutation mode, multi-tag reconcile) under one parent, since they all edit the same two scripts and want building together.

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