docs(refactor): complete final verification and handoff

MEMORY.md

@@ -107,6 +107,12 @@ No API refactoring task remains open. Final API verification on 2026-08-31: prot
 
 `P001`–`P010` and `R001`–`R003` are complete. AdminPanel still reads service-owned tables directly, but every unmanaged model is read-only unless explicitly service-backed. Assets write through authenticated Wallet gRPC upsert/deactivate commands; prices and every other legacy mutation/import/inline/bulk path are disabled. Configure matching `WALLET_ADMIN_GRPC_TOKEN` in AdminPanel and `[admin-assets].token` in the internal-wallet configuration, plus the optional `WALLET_ADMIN_GRPC_ADDRESS` and `WALLET_ADMIN_GRPC_TIMEOUT` values. AdminPanel protobuf generation now uses the adjacent local `proto/` checkout and BetterProto 2.
 
+### Final refactoring completion state (2026-09-01)
+
+`F001`–`F005` are complete and the authoritative tracker has no actionable remaining task. `SHARED-TYPES-EVALUATION.md` records why Wallet scale-7 money, GL scale-18 money, legacy numeric IDs, Auth identifiers, and opaque GL IDs remain bounded-context types. `FINAL-MIGRATION-REPORT.md` records the final architecture, verification matrix, deployment configuration, known external conditions, and handoff.
+
+Final verification regenerated every active consumer and found two missing checked-in consumers plus one race-test synchronization issue. API `0074e91`, Auth `2c8a0b1`, and Wallet `3b898e1` contain those corrections. Proto lint/build/breaking, all active Go normal/race/vet/build gates, Wallet's focused 20-run race test, AdminPanel's 13 focused tests/checks/compilation, and reproducible generation pass.
+
 ### Commands and cautions
 
 - Prefix shell commands with `rtk` as required by `/home/navid/.codex/RTK.md`.