docs(s54): --report CLI surface + truthful costsim kost_mot_verdi seam note

CHANGELOG.md

@@ -25,6 +25,15 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
   fail-fast `load_dimension` loader and structured refusals (rc 1, no traceback) for misuse and
   mode-exclusivity violations. The prior-verdict fold is on the `--bundle-dir` path only; a
   `--docs-dir`-only run is single-shot.
+- Value report (S5.4): a read-only `--report [--json] --ledger <file>` surface on `run.py` that
+  rolls up the accumulated `SavingsLedger` — per-project + portfolio totals (dimension-free-deduped
+  integer øre), flagged cross-dimension overlaps (each counted once), and per-entry provenance — as
+  a human table or deterministic JSON. Makes no model calls; mode-exclusive (only `--ledger`/`--json`
+  permitted with `--report`, which requires `--ledger`). Honest scope boundary: the report core
+  (`value_report.py`) now **exists** but is deliberately **not** wired into `costsim`'s
+  `kost_mot_verdi` placeholder — that cost-vs-value integration is a separate, deferred step. The
+  `costsim` seam note was reworded from the stale "fylles av S5.4 verdirapport" to a truthful
+  forward reference so `costsim`'s own output no longer claims the wiring is done.
 - Azure/Foundry offline preflight config gate (`preflight.py`, S4.1).
 - Offline live-dry-run drill (`--live-dry-run`, S4.2): walks the whole path up to the eager
   client build and stops before the first model call — zero chat calls.