fix(parity): actual-removal delete-delay counts, rsync-accurate stats/progress/%C

- --delete-delay: count/track only entries actually removed; a directory
  refilled before commit (ENOTEMPTY) no longer inflates Number of deleted
  files or the --max-delete budget (unit + integration + rsync differential).
- --stats: per-type Number of files breakdown; only stored regular files
  count as transferred; transferred/literal byte totals and Total file size
  (symlink target lengths) now match rsync for whole-file transfers.
- --progress: print the leading ./ root line and include the root entry in
  the to-chk denominator (single-file output byte-identical to rsync).
- --out-format %C: use the selected transfer checksum and render every
  algorithm exactly like rsync; checksum_digest_file gains md4/sha1/none.
  Reclassify --out-format to Divergent (protocol-specific %b/delta-%c).
- Docs: RSYNC_COMPAT tally 107/25/24, HANDOFF update. No wire change.

HANDOFF.md

@@ -39,7 +39,8 @@
    docs state push-only / remote-source unsupported.
 5. **Preserve-attribute split (protocol 2.22.0)** landed on `feat/preserve-attr-split`: per-attribute `-p/-t/-o/-g` + `--no-*` negations, `-a` = `-rlptgoD`, and the 2.21.0 → 2.22.0 wire bump.
 6. **Rsync-parity wave (protocol 2.23.0)** on `feat/rsync-parity`: rsync short options/clustering/attached values (`-r`/`-b`/`-L`/`-B`, `-av`, `-aAX`, `-B1000`, `-essh`, `-MOPT`), `-c` checksum quick-check, `--checksum-choice`/`--compress-choice` validation and seed randomization, rsync timeout/max-alloc defaults, temp-dir confinement + `EXDEV` fallback, ownership/mapping parity (numeric-ids modifier, map ranges/`*`/empty-FROM, `--chown`+map conflicts, fake-super resolved-owner record), verbatim symlink storage with rsync `--safe-links`/`--munge-links`, socket recreation under `--specials`, `--chmod` 3.4.1 semantics, and delete scoping + `--max-delete` partial/exit-25. Wire: appended delete-manifest synchronized-directory section and `STATUS_DELETE_LIMIT`.
-7. **Parity-completion wave (protocol 2.24.0 → 2.26.0)** on `feat/parity-completion`: per-directory delete plans (`STATUS_DELETE_PLAN`) for `--delete-during`/`--delete-delay`; receiver `STATUS_STATS` counters feeding `--stats`/`--progress` and `--out-format %b/%c/%C`, plus `-n --delete` lines; `lz4`/`zlib`/`zlibx` compression and `md4`/`sha1`/`none` checksums with `auto` negotiation (default `xxh128`/`zstd`); general `-R`/`--no-implied-dirs`/`-d`; the full filter grammar (`merge`/`dir-merge`/`hide`/`show`/`protect`/`risk`/`clear` + modifiers) and corrected `-F`/`-FF`; receiver-side `--chown`/map TO-name resolution; absolute basis dirs + `--link-dest` relink; receiver-side `--ignore-existing` short-circuit; `--preallocate` over `--sparse` via `fallocate(2)`; `--iconv=.`/`-`/`--no-iconv`; lone `-h` help; aliases `--ignore-non-existing`/`--protect-args`/`--msgs2stderr`; and the full `--info`/`--debug` vocabulary. `RSYNC_COMPAT.md` reclassifies the matrix to 106 ✅ / 27 ⚠️ / 23 ❌.
+7. **Parity-completion wave (protocol 2.24.0 → 2.26.0)** on `feat/parity-completion`: per-directory delete plans (`STATUS_DELETE_PLAN`) for `--delete-during`/`--delete-delay`; receiver `STATUS_STATS` counters feeding `--stats`/`--progress` and `--out-format %b/%c/%C`, plus `-n --delete` lines; `lz4`/`zlib`/`zlibx` compression and `md4`/`sha1`/`none` checksums with `auto` negotiation (default `xxh128`/`zstd`); general `-R`/`--no-implied-dirs`/`-d`; the full filter grammar (`merge`/`dir-merge`/`hide`/`show`/`protect`/`risk`/`clear` + modifiers) and corrected `-F`/`-FF`; receiver-side `--chown`/map TO-name resolution; absolute basis dirs + `--link-dest` relink; receiver-side `--ignore-existing` short-circuit; `--preallocate` over `--sparse` via `fallocate(2)`; `--iconv=.`/`-`/`--no-iconv`; lone `-h` help; aliases `--ignore-non-existing`/`--protect-args`/`--msgs2stderr`; and the full `--info`/`--debug` vocabulary. `RSYNC_COMPAT.md` reclassifies the matrix to 106 ✅ / 27 ⚠️ / 23 ❌; the later rsync-parity-stats pass (`fix/parity-stats`) moves it to 107 ✅ / 25 ⚠️ / 24 ❌ (see item 8).
+8. **rsync-parity-stats pass** on `fix/parity-stats` (no wire change, `PROTOCOL_VERSION` stays `2.26.0`): `--delete-delay` now counts/budgets only entries actually removed (a refilled deferred directory that survives `ENOTEMPTY` is not counted; `--max-delete` partial-delete count matches rsync); `--stats` gained the `(reg/dir/link/special)` `Number of files` breakdown and now counts only regular files actually stored for `Number of regular files transferred`/transferred size/literal data (up-to-date re-runs report 0); `Total file size` includes symlink target lengths; `--progress` prints the leading `./` root line and counts it in `to-chk` so a single-file transfer matches rsync; and `%C` uses the selected transfer checksum with `checksum_digest_file` supporting md4/sha1/none, byte-identical to rsync for every algorithm. `--out-format` reclassified ❌ (`%b`/delta-`%c` are protocol-specific). Differential + regression tests added; full suite + ASan + clang-format + cppcheck clean.
 
 ## Next steps
 1. **Merge PR #284** (`dev` -> `main`) once reviewed (protected branch).