docs: implementation plan for uscogdata expenditure_concept (repo 2 of 3)

Seven TDD tasks. Records the two measured facts the design rests on: aggregate
IG rows carry no harmonized_code (so the IG leg must COALESCE item_code), and
aggregate IG codes are year-disjoint from their modern leaf components (so
skipping NOT is_aggregate cannot double-count). Baseline measured at PASS 467.

Plan lives under .superpowers/ because docs/ is the gitignored pkgdown output
dir; .Rbuildignore'd so it never ships in the package tarball.
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^Meta$
^\.gitea$
^CLAUDE\.md$
^\.superpowers$