SPEC v0.4: M2a and M2b decisions, handoff to the real state

Records the decisions proposed in the M2a (fdf2093) and M2b (fad6fc9)
reports: D-005 OpenAPI equality normalisations and CommonRules, D-006
bp_sum_not_10000 token, D-007 per-crate no-unwrap deny, D-010 Roborazzi,
D-011 IncompleteCustomRangeException, D-012 Room 3 with M2b's entities and
1.json as a contract file, D-013 JDK 25 Robolectric flags, D-014
failOnNoDiscoveredTests (D-008, D-009 unused). Clarifications in §6, §8.2,
§8.6, §9.6, §10.3, §10.4, §11, §14.2, §14.3, §14.5, §14.7, §14.8 and
AC-11.7. PLAN-M5 builds on the existing entities; v0.4 readings added to
PLAN-M3, M5, M7b to M7f. HANDOFF rewritten: next free D-040, spec v0.5,
server schema 2, Room schema 2.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

PLAN-M7b.md

@@ -28,6 +28,7 @@ Build `:feature:home` (Home S-4, sync status S-16, update banner and dialog S-17
 - No placeholder text in previews or screenshots; goldens are committed; open every changed PNG before committing (CLAUDE.md).
 - Home shows the global balance from the viewer's side ("<Partner> owes you X", "You owe <Partner> X", "All settled up"), every active account with its balance, archived accounts in a collapsed "Archived (n)" section, "Settle up" when non-zero, the sync line with "Last synced …" and pending count, and the update banner (AC-10.1, AC-10.2, AC-15.4, §13.3 S-4).
 - The account screen shows its balance ("Settled up" at zero) and expenses and settlements interleaved by date, grouped by month with household-spend month totals; rows per AC-8.10 and AC-11.7 (AC-10.3, §9.3, §13.3 S-5).
+- A settlement row in the account's list shows the settlement's allocation to that account, not its total, with the account count of the whole settlement (AC-11.7, §14.2.4 `SettlementRow`, v0.4); the repository fills `amountOre` that way.
 - Account editor: ratios entered as percent with up to two decimals, the second user's value always 100 minus the first, stored as bp; starts at 50/50; online only (AC-6.1, AC-6.7). Archive/unarchive any time; delete only when `deletable` (AC-6.4, AC-6.5).
 - Sync status lists pending changes, "Changes not synced" from `sync_rejections` with the §14.4.6 explanations, the clock-skew warning, and "Sync now" (AC-15.5, §9.10, §13.3 S-16).
 - Update: banner with version name; first time, a dialog explaining "Install unknown apps"; download progress; "Download failed, try again" (AC-16.2 to AC-16.4).