chore(tracker): close superseded AUD issues on milestone 1

[Alexendros]

Objetivo

Alinear el hito GitHub #1 con el backlog: issues AUD superseded cerrados.

IDs trazados

• AUD-001..025 / GH AUD-001: Congelar baseline de auditoria #4–AUD-025: Publicar planning-v1.1 #28
• docs/10-delivery/backlog.md

Cambios

• Cierre en GitHub de AUD-001..023 (AUD-001: Congelar baseline de auditoria #4–AUD-023: Definir walking skeleton #26) como completed (superseded por walking skeleton)
• Backlog: AUD-024/025 pasan a closed (ya cerrados en GH)

Fuera de alcance

Producto MVP-4 / UI.

Checklist DoD

• Issues AUD-001: Congelar baseline de auditoria #4–AUD-023: Definir walking skeleton #26 cerrados
• Backlog alineado con AUD-024: Revision independiente #27/AUD-025: Publicar planning-v1.1 #28

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Note

Low Risk
Documentation-only backlog alignment with closed GitHub issues; no product or runtime behavior changes.

Overview
Updates docs/10-delivery/backlog.md so the remediation tracker matches GitHub milestone closure: AUD-024 (#27) and AUD-025 (#28) move from in-review / pending to closed, with deliverable text noting the issues are closed on GitHub.

The issues table is also reformatted (narrower Entregable column); AUD-001–023 remain superseded with no state change in this diff.

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