test(accounting): a document refused whole is never clean (H1, red)

PM's checkpoint of ed8d9d7 measured it: an inbox holding one refused
document and one accepted one gave `clean = 4 of 4`, `refused_whole =
None` and `okf build` exit 0, while three elements of `avvist.html`
were gone unseen. `refused_whole` asks its question only when the
corpus persisted NOTHING, and a refused document's own unit balances
by construction -- every element booked as a coded rejection is u = 0
and d = 0.

Three tests, all red on the claim and not on an import:

- the unit of a document the build refused is not clean, and its note
  names the code;
- the same beside a PERSISTED neighbour, which is the ordinary case on
  a heterogeneous corpus, with row 3 RED and the source named in the
  detail line;
- `okf build`'s own report says how many of M documents it refused
  whole -- the exit code belongs to the whole run, so the count has to
  stand in the accounting and in `log.md` or the loss is silent.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

tests/test_content_accounting.py

@@ -281,6 +281,25 @@ def test_a_rejected_documents_elements_carry_its_code(tmp_path: Path) -> None:
     ]
 
 
+def test_a_partly_refused_corpus_says_how_many_sources_it_lost(tmp_path: Path) -> None:
+    """H1's other half. The gate judges the report; this pins what the report
+    SAYS. One refused source beside an accepted one exits 0 -- the exit code
+    belongs to the whole run and a corpus with an unreadable file in it is the
+    ordinary case -- so the count has to stand in the accounting and the log,
+    or the loss is silent."""
+    inbox = tmp_path / "inbox"
+    inbox.mkdir()
+    shutil.copy(REJECTED / "avvist.html", inbox / "avvist.html")
+    shutil.copy(CORPUS / "notat.md", inbox / "notat.md")
+    path = tmp_path / "a.json"
+    code, bundle, _ = _build(inbox, tmp_path, "--accounting", str(path))
+    data = json.loads(path.read_text(encoding="utf-8"))
+    log = (bundle / "log.md").read_text(encoding="utf-8")
+    assert code == 0, "the build persisted a document; the exit code is the run's"
+    assert data["refused"] == 1
+    assert "1 of 2 document(s) refused whole" in log
+
+
 def test_a_lost_paragraph_is_found_and_fails_the_build(
     tmp_path: Path, monkeypatch: pytest.MonkeyPatch
 ) -> None: