feat(task-audit): add Phase C.6 — retire completed parents, promote stragglers

A parent whose child tasks are all resolved closes (DONE/CANCELLED + CLOSED) and archives on the next --archive-done; a parent with one or two open children gets those promoted to standalone level-2 tasks first. Carries the leaf-with-notes carve-out (a task whose only descendant is a dated design note is unstarted work, not a finished container — flag NEEDS-USER, never close) and a warning to verify open-child counts against a real subtree scan, not a fragile regex. Depends on --convert-subtasks running first so the counts are accurate.

From the .emacs.d handoff (2026-07-01 task-audit note).

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