Audit finding (review-notes/M1-full-review-1.md, FINDING 1): _reconcile only
checked primary-key presence, so a source row skipped by INSERT OR IGNORE due
to a value difference against a pre-existing same-PK target row would
false-pass. Compare ALL columns with SQLite's NULL-safe IS operator instead,
so reconciliation is a true full-row guarantee (idempotent re-runs still pass
because the rows match column-for-column). Add tests for the value-mismatch
abort and for idempotency under full-row reconciliation. Remove the now-unused
pk_cols parameter.
pytest 97 passed; ruff clean (pre-existing only); data-safety grep still empty.