docs: record tech-debt audit findings (2026-05-26) (#198)

## Summary
- Adds `docs/tech-debt-2026-05-26.md` with this repo's findings.

## Companion audits
- #195 — proof-debt
- #196 — licence-debt
- #197 — documentation-debt

Records findings only. Closing debt is follow-up.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

Author: hyperpolymath

docs/tech-debt-2026-05-26.md

@@ -0,0 +1,74 @@
+<!--
+SPDX-License-Identifier: MPL-2.0
+SPDX-FileCopyrightText: 2026 Jonathan D.A. Jewell (hyperpolymath)
+-->
+
+# Tech-Debt Audit — standards — 2026-05-26
+
+**Source:** estate-wide automated scan 2026-05-26.
+**Companion:** [`hyperpolymath/standards` 2026-05-26-estate-*-debt audits](https://github.com/hyperpolymath/standards/tree/main/docs/audits).
+**Combined severity:** `HIGH`.
+
+This file records the *raw findings* — it does not by itself fix the debt. Each section ends with a 'Recommended next move' line; closing the debt is follow-up work.
+
+## 1. Proof debt
+
+Scanner counted the following markers in proof-bearing files of this repo:
+
+```
+files=   34 | Coq-Axm/Adm=   0 | Lean-srry/ax=   0 | Agda-pst=   4 | Idr-blv=   1 | Idr-prtl=  11 | Fstr-asm=  0 | TODO=  0 | Unsafe=  0
+```
+
+**Total markers:** 16. **Severity:** `>016`.
+
+**Marker types** (any non-zero counts above):
+- Coq `Axiom`/`Admitted` — unconditional proof escapes.
+- Lean `sorry`/`axiom` — Lean's equivalent.
+- Agda `postulate` — accepted axiomatically.
+- Idris2 `believe_me`/`assert_total` — runtime-safe coercion / totality assumption.
+- Idris2 top-level `partial` — totality-check waived.
+- F\* `assume val`/`admit_p` — F\* admit.
+- `TODO PROOF` / `OWED:` — self-documented debt markers.
+- `unsafePerformIO`/`unsafeCoerce` — soundness-relevant escape hatches in Haskell/Rust source.
+
+**Recommended next move:** triage each finding into one of: (a) discharge by proof, (b) cover with property-tests + a documented refutation budget, or (c) annotate as a known/necessary axiom (e.g. `funExt`) in `docs/proof-debt.md`.
+
+## 2. Licence debt
+
+| Field | Value |
+|---|---|
+| LICENSE file | `LICENSE` |
+| SPDX header | `MPL-2.0` |
+| Manifest licence | `NONE` |
+| Body classifier | `PMPL-1.0-or-later` |
+| Severity | `HIGH-mismatch` |
+| Notes | `SPDX=MPL-2.0_but_body=PMPL` |
+
+**Recommended next move:** the SPDX header says `MPL-2.0` but the licence body still uses Palimpsest/PMPL language. Per estate policy (memory: `feedback_estate_lang_policy_2026_05_25`) the migration target is MPL-2.0. Replace the LICENSE body with the canonical MPL-2.0 text (keep SPDX header; can keep a small Palimpsest preamble as commentary).
+
+## 3. Documentation debt
+
+| Field | Value |
+|---|---|
+| README lines | 436 |
+| `docs/` files | 321 |
+| `docs/` LoC | 22993 |
+| CHANGELOG.md | N |
+| CONTRIBUTING.md | Y |
+| CODE_OF_CONDUCT.md | Y |
+| SECURITY.md | Y |
+| Severity | `OK` |
+
+**Recommended next move:** none for docs.
+
+Additionally: **CHANGELOG.md is missing.** 65% of estate repos lack one — adopting a CHANGELOG (or auto-generating via `git-cliff`) is a recommended estate-wide follow-up.
+
+## Cross-references
+
+- Estate proof-debt audit: `hyperpolymath/standards/docs/audits/2026-05-26-estate-proof-debt.md`
+- Estate licence-debt audit: `hyperpolymath/standards/docs/audits/2026-05-26-estate-licence-debt.md`
+- Estate documentation-debt audit: `hyperpolymath/standards/docs/audits/2026-05-26-estate-documentation-debt.md`
+
+---
+
+🤖 Generated by Claude Code estate-wide tech-debt scan (2026-05-26). This file is informational — closing the debt is follow-up work owned by the maintainer.