Status (work package B).

(work package B).{ Constructed (with the certified $c=1/(4{\pi }^2)$ of Theorem thm:wpA-Sbv; Gate V for (iv)): (i) the complete $\mu$-derivative of the XVI-L subtraction formula, including $\mu \mathrm{d}{M}^{-1}=-M^{-1}(\mu \mathrm{d}M)M^{-1}=D{M}^{-1}-M^{-1}D$, at every order $\rho =N\le 4$; (ii) the identity $A_{\mu }={\mathcal{A}}_{\mu }$, i.e.\ $B_{\mu }=0$, on every $b\in {\mathcal{B}}_N$, $N=0,\dots ,4$, for every admissible $\varpi$; (iii) the exact, $\mu$- and $\varpi$-independent top-order ($|\gamma |=N$) coefficients of $A_{\mu }(b)={\mathcal{A}}_{\mu }(b)$, consistent with all $185$ relations and all labels; (iv) the collapse, full adjoint defect, variationality and ledger membership of the assembled scale tensor in the formal, $\chi$-plateau, preparation-plateau and double-plateau readings, and (Corollary cor:wpB-timeonly) its non-variationality in the time-only readings. In the double plateau, the cutoff-independent $D=4$ component is variational and Lorentz covariant, but not linearized-gauge invariant. The full scale tensor has cutoff-dependent lower-degree components and need not be variational. Proved obstructed: M-C${}_{\mathrm{curv}}$ (Definition def:MCcurv), graph-specific (Corollary cor:wpB-MC). Not achieved (Unresolved): broad M-C ($\varpi$ unspecified by XVI-L, thm:L6). Satisfied: M-C${}_{\mathrm{data}}$. Unresolved: the numerical values of the lower-order ($|\gamma |<N$) coefficients; they depend on the cutoff $\varpi$ through the functionals ${\nu }_k[\varpi ]$, $k=1,\dots ,4$, of (eq:wpB-nu), and XVI-L does not fix $\varpi$ (the radial comparison is a separately named specialization). Non-claims: no physical beta function; no claim about gravity generally; no orthogonal projection of an unmatched tensor; $B_{\mu }=0$ does not remove prescription dependence.}