fix(parity): init delete_suppressed; gate deleted-path retention

- Initialize PipelineContextSender.delete_suppressed=false: an uninitialized
  true silently skipped the --delete keep-set manifest under -m/--threads,
  so destination extras were never removed.
- Allocate/install the receiver deleted-path observer only when
  report_deletes is set (--info=del / -i / --out-format under --delete), cap
  the retained list at MAX_MANIFEST_ENTRIES, and free already-created lists
  on the receiver-pipeline create failure path.
- Validate report_deletes/report_stats/report_dest_info on receive.
- Correct stale comments (config.h report_deletes, delete_plan.h deleted
  count, multiprocessing.h stats locking, utils.h observer placement).
- Tests: sender delete_suppressed init, report_deletes gating (unit), and
  -m/--delete default delete-after keep-set removal (integration).

src/shared/multiprocessing.c

@@ -38,6 +38,7 @@ PipelineContextSender* pipeline_context_sender_create(Config* config, Queue* que
   context->remove_source_files = NULL;
   context->early_delete = false;
   context->delete_plans = NULL;
+  context->delete_suppressed = false;
   context->scan_stopped_early = false;
   context->total_files = 0;
   context->progress_bytes = 0;