Why: U7 account audit and identity gates advanced on main while U3 account initialization and recovery were in progress.
Evidence: SELF merge-tree checks passed with go test ./... and isolated PostgreSQL store/server tests; exact-head replay follows.
Impact: Preserve pending-account grants, proof-linked recovery, protected CLI delivery, account serialization, and atomic audit.
Refs: IAM U3 r1; U7 PR #185