chore(ledger): pts 合入后回填台账/凭证/覆盖率

task/pts-snap 合入（merge 8c47005）：卡9 104 读快照 + COV 2 点确认 +
死区运行化 + 卡11 频率点绑源。@build 0/0：Code=218,128 / RO=21,624 /
RW=1,272 / ZI=132,864；RW_IRAM1 76,688 B（58.5%）、CCM 57,376 B 不变；
lane-d 侧 --no-verify 欠账清（Flash +348B/RAM +48B 与其申报一致）。
iec104.c 覆盖率行增量入基线（38/38 套件）。凭证重盖。

scripts/test_coverage_baseline.json

@@ -161,12 +161,12 @@
       "lines_valid": 405
     },
     "App/protocol/iec104/iec104_pts.c": {
-      "func_rate": 0.7647,
-      "funcs_covered": 13,
-      "funcs_valid": 17,
-      "line_rate": 0.6724,
-      "lines_covered": 117,
-      "lines_valid": 174
+      "func_rate": 0.9524,
+      "funcs_covered": 20,
+      "funcs_valid": 21,
+      "line_rate": 0.8703,
+      "lines_covered": 208,
+      "lines_valid": 239
     },
     "App/sync/time_sync.c": {
       "func_rate": 1.0,
@@ -409,15 +409,16 @@
     "iec104": {
       "files": {
         "App/algo/freq.c": 130,
+        "App/algo/meas.c": 64,
         "App/algo/phasor.c": 55,
         "App/algo/prot_elm.c": 106,
         "App/algo/prot_set.c": 179,
         "App/algo/sample_ring.c": 41,
         "App/protocol/iec104/iec104_asdu.c": 103,
         "App/protocol/iec104/iec104_link.c": 405,
-        "App/protocol/iec104/iec104_pts.c": 174
+        "App/protocol/iec104/iec104_pts.c": 239
       },
-      "lines_total": 1193,
+      "lines_total": 1322,
       "ok": true
     },
     "iec104_serv": {
@@ -685,12 +686,12 @@
     "files_generated_excluded": 5,
     "files_tested": 42,
     "files_untested": 121,
-    "func_rate": 0.9272,
-    "funcs_covered": 433,
-    "funcs_valid": 467,
-    "line_rate": 0.8972,
-    "lines_covered": 5999,
-    "lines_valid": 6686,
+    "func_rate": 0.9342,
+    "funcs_covered": 440,
+    "funcs_valid": 471,
+    "line_rate": 0.9021,
+    "lines_covered": 6090,
+    "lines_valid": 6751,
     "modules_ok": 38,
     "modules_total": 38
   },
@@ -895,6 +896,10 @@
       "code_lines": 31,
       "path": "App/log/sys_log.h"
     },
+    {
+      "code_lines": 31,
+      "path": "App/protocol/iec104/iec104_pts.h"
+    },
     {
       "code_lines": 31,
       "path": "Drivers/BSP/UI/ui_deco.c"
@@ -919,10 +924,6 @@
       "code_lines": 28,
       "path": "App/algo/prot_elm.h"
     },
-    {
-      "code_lines": 28,
-      "path": "App/protocol/iec104/iec104_pts.h"
-    },
     {
       "code_lines": 28,
       "path": "Drivers/BSP/app_assert.h"