Why: A disable could commit after the run manager checked account state but before its final business message was stored.
Evidence: SELF receipts /tmp/iam-u3-final-settle-sqlite.json, /tmp/iam-u3-final-settle-pg.json, /tmp/iam-u3-backend-settle-all.json, /tmp/iam-u3-backend-settle-pg.json, and /tmp/iam-u3-http-two-instance-pg.json.
Impact: The final run transaction locks and rechecks the account, rejects post-disable business output, and permits only an account-denial failure record. Auth-off implicit local ownership remains explicit.
Refs: IAM U3 r1 stages 4-5; Dev feature/iam-u3-account-directory-recovery