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paper/codex_review_gpt55_v3_18_3.md: 12.5 KB / 128 lines. Codex re-audited v3.18.3 against its own round-17 review, the live filesystem (verified all 17 Appendix B paths exist), and the SQLite database. Verdict: Minor Revision; the round-18 finding was that the v3.18.3 reconciliation note for 55,921 vs 55,922 was empirically false (DB query showed the cause was accountants.firm vs signatures.excel_firm field mismatch, not floating-point/snapshot drift). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>