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Gemini 3.1 Pro round-15 full-paper review of v3.14 returned Accept with four MINOR polish suggestions. All four applied in this commit. 1. Table XIII column header: "mean cosine" renamed to "mean best-match cosine" to match the underlying metric (per- signature best-match over the full same-CPA pool) and prevent readers from inferring a simpler per-year statistic. 2. Methodology III-L (L284): added a forward-pointer in the first threshold-convention note to Section IV-G.3, explicitly confirming that replacing the 0.95 round-number heuristic with the nearby accountant-level 2D-GMM marginal crossing 0.945 alters aggregate firm-level capture rates by at most ~1.2 percentage points. This pre-empts a reader who might worry about the methodological tension between the heuristic and the mixture-derived convergence band. 3. Results IV-I document-level aggregation (L383): "Document-level rates therefore bound the share..." rewritten as "represent the share..." Gemini correctly noted that worst-case aggregation directly assigns (subject to classifier error), so "bound" spuriously implies an inequality not actually present. 4. Results IV-G.4 Sanity Sample (L273): "inter-rater agreement with the classifier" rewritten as "full human--classifier agreement (30/30)". Inter-rater conventionally refers to human-vs-human agreement; human-vs-classifier is the correct term here. No substantive changes; no tables recomputed. Gemini round-15 verdict was Accept with these four items framed as nice-to-have rather than blockers; applying them brings v3.15 to a fully polished state before manual DOCX packaging. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>