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#3 Reorder §III around "establish normative baseline → show who deviates": new order A–O with I=Normative Baseline + inter-CPA coincidence floor (old L.0–L.3), J=Firm-Level Deviation (old L.4+L.6), K=Why the distribution gives no threshold (old §I distributional + L.5), L=K=3 partition (old §J), M=Convergent checks (old §K), N=limits (old §M), O=data source (old §N). ~170 cross-refs remapped (two-pass tokenized), incl. 5 spelled-out "Section III-X" refs. #4 Deep trim: §III 10,960→8,461w (−23%). Removed §III↔§IV-M and §III↔§IV-F table duplication (Results keeps canonical tables; §III keeps method+headline+pointer); condensed distributional diagnostics; consolidated repeated caveat. No locked number changed. Also: §V-C header "Case Study"→"Out-of-Sample Target"; abstract 251→250w; housekeeping (rm superseded draft_section_L_bcd.md + v4.0 pandoc docx, remove stale OCR/handoff docs, gitignore .serena/). codex gpt-5.5 review: 0 BLOCKER / 3 MAJOR / 3 MINOR; 3 MAJOR fixed (§III-J.2 observed-vs-counterfactual transition, §III-M table pointers κ→XI/pixel→XIV, §III-N stale tightening figures); 2nd pass clean. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>