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catch (Exception) → catch (\Throwable) in get_tax_rate_id(): the try/catch around WC_Tax::find_rates() only caught Exception. A TypeError or Error thrown by WooCommerce would propagate uncaught. Fixed with \Throwable (consistent with the two catches in process() fixed in 1.4.1)
Missing batch_size and offset keys in tax-rate-not-found return: when get_tax_rate_id() returns null, process() returned an early error array missing batch_size and offset keys, unlike all other return paths. Code consuming $stats['batch_size'] or $stats['offset'] (e.g. display_results()) would trigger an undefined index notice
Consistency
JSON_UNESCAPED_UNICODE in CLI simulate: wp tax-retrofit simulate --json output escaped Unicode characters (e.g. French accents as \u00e9). Added JSON_UNESCAPED_UNICODE flag for readable output
Plugin header Description translated to English: the WordPress plugin header Description field was still in French. Rewritten in English for consistency with the rest of the project documentation