👷 Gate CI at 100% coverage

test:ci now runs c8 with --all --include "src/**/*.ts" --100, so the
build job fails when any runtime file under src/ is untested. --all is
what makes the gate non-vacuous: without it c8 counts only the files the
suite happened to load, and a new untested module stays invisible.

Add src/index.test.ts to load the public barrel, which was previously
never imported at runtime and so read as 0% under --all. matcher-shared.ts
is types-only (an empty runtime image) and carries a file-level c8 ignore
with the reason.

Why 100% and the rejected alternatives: development/ci.md § Coverage
threshold.

CHANGELOG.md

@@ -7,6 +7,8 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 ## [Unreleased]
 
+- gate CI at 100% coverage: `test:ci` runs c8 with `--all --100` over `src/`,
+  and a test loads the `index.ts` barrel so it is measured
 - pin the duplicate-tag union collapse (members sharing a tag dispatch through
   one handler) with tests
 - track a TypeScript 5.0 baseline in the backlog