👷 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.

development/testing.md

@@ -35,7 +35,8 @@ in
 [CONTRIBUTING.md § Development commands](../CONTRIBUTING.md#development-commands).
 `c8` uses V8 coverage, so the `--strip-types` source is instrumented without a
 build step, and the runner relies on the `.ts` import-extension convention (see
-[tooling.md](./tooling.md#source-imports-use-ts-extensions)).
+[tooling.md](./tooling.md#source-imports-use-ts-extensions)). CI gates that
+coverage at 100% (see [ci.md § Coverage threshold](./ci.md#coverage-threshold)).
 
 ## Handler arguments