feat(board): materialize program items as Main-PM roots, make reports actionable (#711)

Two coupled gaps in the Board Program output path.

Approved items were created unowned and in BACKLOG. Nothing dispatches
BACKLOG, and once activated a cell PM claimed the parentless task as a root,
where _cell_pm_complete resolves its merge target through
resolve_parent_branch — which for a parentless task falls through to the
project head rung. The result was a cell branch merging straight into the
trunk, bypassing the Main-PM root, the root->master PR and the CEO gate
(live: PRs #703 and #704 both targeted slave directly).

All eight materializers now create a PENDING, main-pm-assigned root with
team=Team.MAIN_PM, matching what approve_and_start does for an intake draft.
The team is load-bearing, not cosmetic: _next_hint_pr_fail,
_deliver_pr_fail_to_owner, delegate's wave-chain dispatch and the PR layer
label all key on it, and a cell-teamed root drops the 'do NOT re-submit the
root' steer that exists because of PR #138's infinite pr_fail loop. The
item's own cell survives as a delegation hint in the description, which is
what the Main PM's briefing renders.

Periscope, Sentinel and Coroner produced artifacts with no way to act on
them — three panel surfaces carried explicit 'no approve/reject UI' comments
while each item already held a machine-readable suggested action. They now
have per-item approve and dismiss, modelled on the roadmap queue: idempotent
per item, CEO-gated, deep-copy-before-mutate so SQLAlchemy's dirty check
still fires, and every decision recorded through record_decision so it
reaches the next cycle's prompt. Approving materializes through the same
corrected Main-PM-owned path.

Target project resolves to each engine's own existing anchor — RoboCo's
project for Periscope and Sentinel, the incident's project for Coroner — and
fails with a clean invalid_state naming what is unresolvable rather than
guessing at a repo.

Co-authored-by: Renn F <rennf93@users.noreply.github.com>

tests/e2e_smoke/test_mirror_loop.py

@@ -57,6 +57,12 @@ def _seed_system_hom_ceo_and_project(stack: E2EStack) -> str:
                 Team.BOARD,
             ),
             (_foundation.AGENTS["ceo"].uuid, "ceo", AgentRole.CEO, None),
+            (
+                _foundation.AGENTS["main-pm"].uuid,
+                "main-pm",
+                AgentRole.MAIN_PM,
+                Team.MAIN_PM,
+            ),
         ):
             if await session.get(AgentTable, agent_uuid) is not None:
                 continue