🐛 Narrow union-valued and optional discriminants

The tagged-union matcher selected handler parameters with
`Extract<T, Record<K, V>>`, which only keeps a member whose
discriminant is a singleton literal. A property that is itself a
union (`{ color: "red" | "green" | "blue" }`) or optional
(`{ type?: "x" }`) matched no member, so every handler received
`never`, and the fallback saw the whole shape instead of the
unhandled tags.

Replace the selector with `Narrowed`, which distributes over `T`,
drops a member whose `K` cannot take the tag, and narrows `K`. The
`T[K] extends V` fast path keeps an exact member (a discriminated
union's declared interface) untouched. The fallback reuses
`Narrowed` over `Exclude<Tags, HandledTags>`, so a union-valued
property narrows to the unhandled tags rather than the whole shape.

Matching a defined tag on an optional property makes the key
required (`{ type: "x" }`); the `undefined` tag yields
`{ type?: never }` under `exactOptionalPropertyTypes` (absence) or
`{ type?: undefined }` when the property admits an explicit
`undefined`.

backlog.tasks

@@ -17,10 +17,10 @@ v1.0:
     ☐ Achieve 100% branch coverage on `src/index.ts`
 
 Matcher:
-☐ when using a union type as a property, the current behavior of tagged union matcher is
+✔ when using a union type as a property, the current behavior of tagged union matcher is @done
     to pass never to handler parameters
     → new matcher function needed or can be fixed in tagged union matcher
-    ☐ optional discriminant (`{ type?: "x" }`) is the same hole: the boolean/nullish change now admits the `undefined` tag, so the factory accepts the key, but `Extract<T, Record<K, V>>` still passes `never` to both the `x` and `undefined` handlers
+    ✔ optional discriminant (`{ type?: "x" }`) is the same hole: the boolean/nullish change now admits the `undefined` tag, so the factory accepts the key, but `Extract<T, Record<K, V>>` still passes `never` to both the `x` and `undefined` handlers @done
 
 Documentation:
 ☐ Bring README.md back to its previous form — synopsis and examples restored, in the correct place