Review #4 (LOW, cleanup). `reconcile_group_structure_tx` carried a
`#[allow(clippy::too_many_lines)]` over a ~145-line body doing create +
reparent + attach/RBAC/lock in one loop. Extract the create branch
(`create_group_node_tx`) and the divergence-resolution branch
(`reparent_diverged_group_tx`) into helper methods, threading the shared
attach-ceiling / principal / mode context through a small `ReconcileCtx` — the
loop is now thin enough to drop the allow. Also improve the child-before-parent
error in `resolve_declared_parent` to hint that group nodes must be ordered
parents-first (only a hand-rolled bundle hits it; the CLI already sorts).
No behavior change. Documents the Tier-1 review follow-ups in the design doc.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>