docs(refactor): complete wallet phase tracker

MEMORY.md

@@ -89,22 +89,14 @@ All committed work was pushed. `api`, `auth`, `wallet`, `proto`, and `dev-procfi
 
 - Federation was removed from Wallet/Auth/API and the shared wallet protobuf. The intended ownership remains `user_id → identity_id → wallet_id`, with wallets asset-scoped. Deployed databases still need their separate legacy federation column/table migration.
 - Auth refactoring tasks `A001`–`A009` are complete, including configurable periodic identity validation.
-- Wallet `W001`–`W004` and `W013` are complete. `W005`–`W012` are started and have substantial application-boundary extraction.
-- Recent Wallet commits: `5f37e56` configurable cron schedule; `ba14ce1` no nil cron errors; `0920702` explicit lock/release success responses; `36b4d67` lock request validation; `66d271e` safe unsupported transaction processing; `f9a0262` propagate wallet-init commit failures; `dc0bdf4` central agreement-ID policy; `ab4091e` central rounding policy.
-- Recent coordination docs commit: `478d23a`.
+- Wallet `W001`–`W013` are complete. The final W005–W012 series ends at `240b8d0` on `feat/refactor-v1`.
+- Recent Wallet completion commits include `03da6fd` atomic trustline transaction persistence, `c7f442a` failed IPG fulfillment recording, `ae0b185` canceled-maker balance release, `ca2dc50` synchronous settlement, `fbca6fa` stream application service, `14c5d35` lock persistence workflow, `200d6d6` market lifecycle, `d91d51b` transaction balance processor, and `240b8d0` final interface boundaries.
 
-### Wallet work still open
+### Wallet completion state
 
-Use `REFACTORING-TODO.md` and `REFACTORING-AUDIT.md` as the authoritative detailed tracker. Remaining started Wallet items are:
+Use `REFACTORING-TODO.md` and `REFACTORING-AUDIT.md` as the authoritative detailed tracker. No Wallet refactoring task remains open. The active Vandar PSP interface has verification/settlement but no refund/reversal operation; post-settlement fulfillment failures are persisted as failed transactions rather than calling a fabricated provider API.
 
-- `W005`: complete initialization/trustline orchestration extraction and integration coverage.
-- `W006`: finish balance coordination and business failure/refund orchestration. Refund remains constrained by the current PSP provider interface.
-- `W007`: extract market lifecycle, settlement, contract generation, and adapters.
-- `W008`: extract alert delivery/retry/persistence and adapters.
-- `W009`: move remaining internal-wallet transaction, ledger, persistence, and RPC boundary work.
-- `W010`: finish cron/stream process composition separation.
-- `W011`: replace remaining shared bootstrap internals with explicit dependency composition.
-- `W012`: remove remaining superseded core implementations and compatibility adapters.
+Final Wallet verification on 2026-08-31: protobuf regeneration produced no diff; `go test ./...`, `go test -race ./...`, `go vet ./...`, and `go build ./...` all passed.
 
 ### Commands and cautions