ROI-ordered backlog — moved

Consolidated into docs/PLAN.md §3 (TODO). Tier A/B/C/D ordering preserved.

ROI-ordered backlog

Absorbed into the master plan §3 (“TODO”). Tier A (do next) / Tier B (next quarter) / Tier C (polish) ordering preserved; Tier D (deferred) is now §2 “deferred”. Edit PLAN.md, not this file.