chore: regenerate fixture corpus with the intergovernmental category rows
Picks up pipeline PR #59: summary_categories now carries 66 M/L rows under spend_subtype = intergovernmental (194 -> 260 rows). cog_categories() (R/categories.R) has no item-code prefix filter, so the new IG rows surface immediately as a third spend subtype; this broke test-categories.R:18's closed enumeration. Adjudicated (2026-07-27): this is correct behavior, not a regression -- cog_categories() is a discovery verb documented to surface valid category values, and after Task 3 lands users will see spend_subtype = intergovernmental in cog_spending(expenditure_concept = total) results. Widened the subtype assertion and added positive coverage asserting the intergovernmental subtype and that it reuses existing functional categories (plus Other Education, pipeline #58). R/categories.R itself is unchanged -- its behavior was already right. Suite: PASS 469, FAIL 0 (baseline 467 + widened assertion + 2 new expectations).
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