docs: add TEST-NEEDS.md and/or PROOF-NEEDS.md from audit

Documents testing and proof gaps identified during batch audit.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

Author: hyperpolymath

TEST-NEEDS.md

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+# TEST-NEEDS: AcceleratorGate.jl
+
+## Current State
+
+| Category | Count | Details |
+|----------|-------|---------|
+| **Source modules** | 1 | 826 lines |
+| **Test files** | 1 | 393 lines, 202 @test/@testset |
+| **Benchmarks** | 0 | None |
+| **E2E tests** | 0 | None |
+
+## What's Missing
+
+### Aspect Tests
+- [ ] **Performance**: Accelerator management with 0 benchmarks
+- [ ] **Error handling**: No tests for hardware unavailability, driver failures
+
+### Benchmarks Needed
+- [ ] Accelerator dispatch latency
+- [ ] Throughput under load
+
+## FLAGGED ISSUES
+- **202 tests for 1 module** -- excellent density
+- **0 benchmarks** for performance-focused accelerator code
+
+## Priority: P3 (LOW) -- well tested, needs benchmarks
+
+## FAKE-FUZZ ALERT
+
+- `tests/fuzz/placeholder.txt` is a scorecard placeholder inherited from rsr-template-repo — it does NOT provide real fuzz testing
+- Replace with an actual fuzz harness (see rsr-template-repo/tests/fuzz/README.adoc) or remove the file
+- Priority: P2 — creates false impression of fuzz coverage