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>