Add Control Plane bubble help and step-by-step guidance

Context ? help popovers, lifecycle checklist, and recommended-next-step
cards on login, dashboard, phase detail/new, and extensions. Pure
guidance helpers + CSS; deploy image 0.1.4.

tests/test_guidance.py

@@ -0,0 +1,88 @@
+"""Unit tests for Control Plane next-step guidance."""
+
+from target_revenue.service import guidance
+
+
+def test_dashboard_empty_operator_recommends_register():
+    steps = guidance.dashboard_guidance(
+        rights="operator",
+        phase_count=0,
+        pending_proposals=0,
+        root_path="/ui",
+    )
+    assert steps[0]["key"] == "register_phase"
+    assert steps[0]["priority"] == "recommended"
+    assert steps[0]["href"] == "/ui/phases/new"
+
+
+def test_dashboard_with_phase_opens_first():
+    steps = guidance.dashboard_guidance(
+        rights="viewer",
+        phase_count=1,
+        pending_proposals=0,
+        root_path="/ui",
+        first_phase_id="trsl:phase:demo",
+    )
+    assert steps[0]["key"] == "open_phase"
+    assert "trsl:phase:demo" in steps[0]["href"]
+
+
+def test_phase_empty_ledger_recommends_credit_or_remission():
+    metrics = {
+        "facts": {
+            "is_converted": False,
+            "cumulative_development_credit": 0,
+            "cumulative_remission_credit": 0,
+            "initial_target_currency": "EUR",
+        },
+        "forecasts": {"remission_if_applied_now": 12.5, "next_scheduled_remission_at": None},
+    }
+    steps = guidance.phase_guidance(
+        rights="operator",
+        root_path="/ui",
+        phase_id="trsl:phase:demo",
+        metrics=metrics,
+        ledger_len=0,
+        extension_count=1,
+        has_attestation=False,
+    )
+    keys = [s["key"] for s in steps]
+    assert "apply_remission" in keys
+    assert keys[0] == "apply_remission"  # material remission first
+
+
+def test_phase_converted_done_hint():
+    metrics = {
+        "facts": {"is_converted": True, "cumulative_development_credit": 1, "cumulative_remission_credit": 0},
+        "forecasts": {},
+    }
+    steps = guidance.phase_guidance(
+        rights="operator",
+        root_path="/ui",
+        phase_id="trsl:phase:demo",
+        metrics=metrics,
+        ledger_len=2,
+        extension_count=1,
+        has_attestation=True,
+    )
+    assert steps[0]["key"] == "converted"
+    assert steps[0]["priority"] == "done_hint"
+
+
+def test_lifecycle_checklist_progress():
+    metrics = {
+        "facts": {
+            "is_converted": False,
+            "cumulative_development_credit": 10,
+            "cumulative_remission_credit": 0,
+        }
+    }
+    items = guidance.phase_lifecycle_checklist(
+        ledger_len=1, metrics=metrics, has_attestation=False
+    )
+    by_id = {i["id"]: i["done"] for i in items}
+    assert by_id["declared"] is True
+    assert by_id["activity"] is True
+    assert by_id["dev_credit"] is True
+    assert by_id["remission"] is False
+    assert by_id["converted"] is False