Ordering train: per-stratum tail support receipts (#652) + late-producer input DAG (#653)

changelog.d/652-capital-gains-tail-thin-strata.fixed.md

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+Declare capital-gains tail support per filing status: require one eligible unique single-tax-unit PUF-detail recipient household per selected q99.5 donor, skip a thin status as a whole with a named and counted `insufficient_support` receipt, and reject altered receipts at terminal gates. Preserve byte-exact attachment for adequate statuses and unchanged full-scale output. Replace the fixed post-clone source-then-transfer sequence with an import-validated 38-producer/71-edge dependency DAG whose readiness fence derives the byte-stable order, separates missing inputs from invalid finite numerics, rejects named cycles and unfilled inputs, transfers PUF SSTB income before adult care and tuition before education, and makes the ACS earnings-universe producer, all sixteen source producers, and their once-only finalizer explicit. Content-hash every declared input alternative, reconciled readiness row, output, callback receipt, execution row, and entry/output frame; anchor the signed chain in immutable frame metadata and carry its independent authority through version-9 stacked authority, outer stacked materializer v10, version-6 stacked pool checkpoints, and schema-8 pool manifests, H5 materializer v2, and consumers while preserving the retiring legacy schema-4/materializer-3 bytes and rejecting stacked-envelope downgrade attempts. Bind the primary donor bytes, routed QRF bank and sidecar, exact optional allocation/passthrough reads, worker controls, once-resolved tail spec/SOI assets and gates, all nineteen transfer predictor/codec/model configurations and bank identities, all sixteen source runtime configurations—including packaged `SourceStageSpec` identities for the fifteen manifest-backed callbacks—finalizer doctrine, and the ACS universe runtime rule/config through exact kind-specific schema-v1/v2/v3 resource evidence in late-registry schema v14/receipt schema v3. Bind every virtual-resource resolution mode into the outer checkpoint identity, prove current checkpoint discovery succeeds and stale resource semantics fail, require adult-care transfer's tax-unit role before dispatch, keep Schedule-D ownership in the whole-pool derive rather than bounded transfer side effects, and reject shallow, forged, stale, identityless, runtime-drifted, or cross-producer absence resources before their callbacks. Scope ACS-only `TYPEHUGQ` readiness and structural output coverage to ACS-origin rows, keep the 1,688 ASEC-origin structural nulls untouched, reject any ACS-side null, and retire whole-pool `RELSHIPP`, `TEN`, and `H_TENURE` transfer fallbacks in favor of canonical dual-origin predictors. Preserve all canonical late-stage boolean outputs as nullable booleans at primary-PUF and source-merge materialization seams, fail closed on numeric or object family drift across every registry-declared late write, and retain boolean dtype through per-stratum tail cloning. Serialize pandas nullable booleans through conditional frame-checkpoint schema v3 as canonical NumPy-bool values plus an explicit lossless null mask only when absences exist, restore the logical nullable family on load, reject malformed or downgraded encodings, and retain byte-identical schema-v2 generic, UK, and legacy artifacts when no nullable boolean is present. Declare the exact final owner for every origin and clone role of qualified tuition, traditional IRA contributions, and self-employed pension contributions in a content-addressed 18-row receipt bound into late-registry schema v15 and the tail manifest; prove education is byte-exact consume-only, mirror the two source-owned ASEC retirement values from clone 1 to clone 2 by assembly-unique source ID, and reject any unregistered recipient-owned or tail-owned dual-write intersection without weakening the terminal preservation guard. Materialize pandas nullable booleans at every one of the eight registry-declared Frame-table serializers: emit byte-identical native NumPy bool values for complete columns and preserve genuine absences explicitly, using a version-1 table-local codec receipt with object-backed bool plus `pd.NA` at PyTables fixed-format boundaries—even for all-missing columns—and canonical bool values plus uint8 masks in h5py codecs. Advance fiscal target-frame checkpoints to schema 2/materializer 11, bind stacked terminal publication schema 8 to H5 materializer 2 in both manifest and H5 metadata, reject malformed or cross-envelope version evidence, retain frozen HDF keys/artifact kinds/`entity_hdf_format`, and keep legacy schema-4 publication bytes and unaffected UK payloads unchanged.

changelog.d/652-stacked-qbi-input-provenance.fixed.md

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+Materialize the certified exact-zero S-corporation income universe across the stacked US pool before whole-pool QBI reconciliation, and bind an exhaustive derive/seed/simulate input manifest into stacked checkpoint identity so missing late-stage inputs fail before long builds.