Updated matrix reflects:
- _PENDING_RE addition: 21 orphan ACs now show DEFERRED (pending-phase-N)
- 4 hardware-deferred ACs show DEFERRED (hardware)
- 14 covered ACs show OK
- Summary stat line updated to 'deferred (hardware or pending-phase): 25'
git diff --exit-code .planning/AC-TRACEABILITY.md now exits 0.