feat(go): fixture capture + characterization framework (M3)

Closes M3.1–M3.6.  Parity safety net proving Go output matches Python
for every ported pure-domain function (M2.1–M2.9) and reconcile (M2.10).

Capture pipeline:
- scripts/capture_fixtures.py: calls each Python function with seeded
  inputs, emits JSON fixtures to stdout (never writes files directly).
- scripts/scrub_fixtures.py: deterministic PII scrubber — SHA-256
  pseudonyms for member names, digit-preserving hashes for VS/account/
  bank_id, name-sweep in message text.  Idempotent; no salt.
- scripts/_fixture_seeds.py: handcrafted seeds for all 11 functions;
  synthetic names throughout (no real roster members).
- scripts/capture_all_fixtures.sh: convenience wrapper for full corpus
  regeneration outside of make.

Fixture corpus (98 files, all PII-free):
- go/tests/fixtures/pure/<func>/<case>.json — 10 function directories.
- go/tests/fixtures/reconcile/<NN>_<case>.json — 10 branch-coverage
  cases: greedy, overpayment credit, proportional remainder, even-split,
  out-of-window, exception override, other: purpose, junior ?, multi-
  person+month fan-out, unmatched.

Go parity tests (//go:build parity):
- go/tests/parity/parityio.go: generic LoadDir/RunAll helpers + typed
  In/Out struct pairs for all 10 pure functions; Envelope decoder for
  int/float/none disambiguation.
- 10 pure-function test packages + bespoke reconcile test with per-cell
  float tolerance (math.Abs <= 0.01 for `paid` values).

Makefile: go-parity, go-test-all, capture-fixtures targets.
go/tests/fixtures/README.md: refresh workflow + PII audit guide.

Gate: make go-test green, make go-parity green (11/11 packages),
      make go-lint clean (parity tag), make go-build clean.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

docs/plans/2026-05-03-2349-go-backend-rewrite-progress.md

@@ -2,7 +2,7 @@
 
 Companion to [2026-05-03-2349-go-backend-rewrite.md](2026-05-03-2349-go-backend-rewrite.md).
 
-**Current milestone:** M2 — Pure-domain helpers
+**Current milestone:** M3 — Fixture capture + characterization framework ✅
 **Started:** 2026-05-04
 **Last updated:** 2026-05-06
 
@@ -65,14 +65,14 @@ Each task: port the function, write Go unit tests for fresh cases, hook into the
 
 Goal: deterministic, PII-free fixture corpus that drives parity tests. Runs in parallel with M2 (M3.1/M3.2 unblocks M2.1).
 
-- [ ] **M3.1** `scripts/capture_fixtures.py` — pure-function output dumper. Reads inputs from stdin / argv, prints `{"input":..., "output":...}` JSON
-- [ ] **M3.2** `scripts/scrub_fixtures.py` — replaces names with `Member_<8hex>` (deterministic per name); scrambles sender/account/VS/bank_id with stable bijection; preserves dates, amounts, exception keys
-- [ ] **M3.3** Capture pure-fn fixtures for M2.1–M2.9 (run helper + scrubber, commit to `tests/fixtures/pure/<func>/<case>.json`)
-- [ ] **M3.4** Capture ~10 reconcile fixtures spanning every code path: greedy, proportional (float remainder), even-split, out-of-window credit, exception override, `other:` purpose, junior `"?"`, multi-person comma-split, multi-month range, unmatched. Commit to `tests/fixtures/reconcile/`
-- [ ] **M3.5** Hook fixtures into Tier-1 test runner with `-tags=parity` build constraint
-- [ ] **M3.6** Document fixture-refresh workflow in `tests/fixtures/README.md` (what to do when sheet schema changes)
+- [x] **M3.1** `scripts/capture_fixtures.py` — pure-function output dumper. Reads inputs from stdin / argv, prints `{"input":..., "output":...}` JSON
+- [x] **M3.2** `scripts/scrub_fixtures.py` — replaces names with `Member_<8hex>` (deterministic per name); scrambles sender/account/VS/bank_id with stable bijection; preserves dates, amounts, exception keys
+- [x] **M3.3** Capture pure-fn fixtures for M2.1–M2.9 (run helper + scrubber, commit to `tests/fixtures/pure/<func>/<case>.json`)
+- [x] **M3.4** Capture ~10 reconcile fixtures spanning every code path: greedy, proportional (float remainder), even-split, out-of-window credit, exception override, `other:` purpose, junior `"?"`, multi-person comma-split, multi-month range, unmatched. Commit to `tests/fixtures/reconcile/`
+- [x] **M3.5** Hook fixtures into Tier-1 test runner with `-tags=parity` build constraint
+- [x] **M3.6** Document fixture-refresh workflow in `tests/fixtures/README.md` (what to do when sheet schema changes)
 
-**Gate:** `tests/fixtures/` populated; M2 parity tests green; raw `tmp/*.json` confirmed gitignored.
+**Gate:** ✅ `tests/fixtures/` populated (98 files); `make go-parity` green; `make go-lint` (parity tag) clean; raw `tmp/*.json` confirmed gitignored.
 
 ---