Repair special-case TOB level semantics for option13 and option14

[MaxGhenis]

Context

The transcript's external reviews found that special-case raw-dollar impacts reconcile to dashboard outputs, but some dashboard TOB level columns for option13 are not semantically reliable during active years. The impact columns appear more trustworthy than the placeholder-like level fields.

For option14_stacked, construction is chained off option13, so level/impact semantics need to be consistent across both special cases.

Work

• Define the intended meaning of baseline/reform TOB level columns for option13 and option14_stacked.
• Rebuild special-case dashboard rows so level columns and impact columns reconcile arithmetically where they are meant to.
• If some level columns are intentionally placeholders, rename/omit/caveat them so users do not interpret them as true levels.
• Add tests comparing raw-dollar special-case files to dashboard billions files for both levels and impacts.

Acceptance Criteria

• option13 and option14_stacked level fields are either arithmetically consistent or explicitly marked non-substantive.
• Dashboard tables do not invite literal interpretation of placeholder TOB levels.
• Raw-to-dashboard conversion tests cover special-case impacts and levels.

Related: #80, #93, #104.