Make tax-unit role construction household-coherent

[MaxGhenis]

Summary

• make tax-unit role flags coherent within each household before PolicyEngine tax-unit materialization
• choose one primary household head, optionally attach a spouse from spouse pointers or joint-role hints, fold explicit/young/no-income dependent hints, and keep positive-income adult extra heads as separate tax units
• add regression tests for missing role-head repair, young dependent folding, and positive-income adult heads

Evidence

• All checks passed!
• ============================= test session starts ==============================
  platform darwin -- Python 3.13.9, pytest-8.4.2, pluggy-1.6.0 -- /Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/.venv/bin/python3
  cachedir: .pytest_cache
  rootdir: /Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529
  configfile: pyproject.toml
  plugins: anyio-4.13.0
  collecting ... collected 143 items / 136 deselected / 7 selected

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_prefers_tax_unit_role_flags_over_bad_ids PASSED [ 14%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_spouse_head_role_conflicts PASSED [ 28%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_dependent_head_role_conflicts PASSED [ 42%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_spouse_dependent_role_conflicts PASSED [ 57%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_repairs_missing_role_flag_heads PASSED [ 71%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_folds_young_head_hint_dependents PASSED [ 85%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_keeps_positive_income_adult_heads PASSED [100%]

====================== 7 passed, 136 deselected in 2.66s =======================

• ============================= test session starts ==============================
  platform darwin -- Python 3.13.9, pytest-8.4.2, pluggy-1.6.0 -- /Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/.venv/bin/python3
  cachedir: .pytest_cache
  rootdir: /Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529
  configfile: pyproject.toml
  plugins: anyio-4.13.0
  collecting ... collected 143 items

tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_defaults PASSED [ 0%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_custom_values PASSED [ 1%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_can_opt_into_authoritative_donor_overrides PASSED [ 2%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_conflicting_policyengine_weight_rescale_modes PASSED [ 2%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_target_rescale_without_target_total_weight PASSED [ 3%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_nonpositive_oracle_relative_error_cap PASSED [ 4%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_nonpositive_deferred_stage_support_floor PASSED [ 4%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_negative_deferred_stage_family_focus_limit PASSED [ 5%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_negative_deferred_stage_geography_focus_limit PASSED [ 6%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_nonpositive_deferred_stage_constraint_cap PASSED [ 6%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_nonpositive_deferred_stage_trigger_threshold PASSED [ 7%]
tests/pipelines/test_us.py::TestUSMicroplexBuildConfig::test_rejects_negative_dependent_tax_leaf_soft_cap_multiplier PASSED [ 8%]
tests/pipelines/test_us.py::test_apply_dependent_tax_leaf_soft_caps_only_for_dependents PASSED [ 9%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_policyengine_target_loss_geography_key_normalizes_state_fips PASSED [ 11%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_prepare_seed_data_normalizes_social_security_components PASSED [ 13%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_targets PASSED [ 13%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_with_synthesizer_backend PASSED [ 17%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_prefers_richer_family_relationship_over_collapsed_relationship_to_head PASSED [ 24%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_marks_widowed_head_with_child_as_surviving_spouse PASSED [ 28%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_prefers_explicit_head_of_household_code PASSED [ 29%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_can_preserve_existing_tax_unit_ids PASSED [ 30%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_spouse_head_role_conflicts PASSED [ 32%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_dependent_head_role_conflicts PASSED [ 32%]
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_resolves_spouse_dependent_role_conflicts PASSED [ 33%]
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tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_build_policyengine_entity_tables_partially_preserves_existing_tax_unit_ids PASSED [ 39%]
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tests/pipelines/test_us.py::TestUSMicroplexBuildResult::test_total_weighted_population PASSED [100%]

=============================== warnings summary ===============================
tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_calibrate_policyengine_tables_pe_native_selection_can_preallocate_state_floor
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/tests/pipelines/test_us.py:3869: UserWarning: Calibration did not converge on one or more selected constraint sets.
pipeline.calibrate_policyengine_tables(tables)

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_calibrate_policyengine_tables_flags_weight_collapse
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/tests/pipelines/test_us.py:4097: UserWarning: Calibration did not converge on one or more selected constraint sets.
_, calibrated_persons, summary = pipeline.calibrate_policyengine_tables(tables)

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_calibrate_policyengine_tables_applies_feasibility_constraint_budget
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/tests/pipelines/test_us.py:4386: UserWarning: Calibration feasibility filter dropped 1/2 constraints (50.0%) before solving.
calibrated_tables, _, summary = pipeline.calibrate_policyengine_tables(tables)

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_calibrate_policyengine_tables_runs_deferred_low_support_stage
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/tests/pipelines/test_us.py:4532: UserWarning: Calibration feasibility filter dropped 1/2 constraints (50.0%) before solving.
_, _, summary = pipeline.calibrate_policyengine_tables(tables)

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_calibrate_policyengine_tables_skips_deferred_stage_below_trigger_threshold
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/tests/pipelines/test_us.py:4583: UserWarning: Calibration feasibility filter dropped 1/2 constraints (50.0%) before solving.
_, _, summary = pipeline.calibrate_policyengine_tables(tables)

tests/pipelines/test_us.py::TestUSMicroplexPipeline::test_synthesizer_handles_state_program_proxy_condition_vars
/Users/maxghenis/.codex-worktrees/microplex-us-tax-unit-coherence-20260529/.venv/lib/python3.13/site-packages/microplex/transforms.py:350: UserWarning: Fitting zero-inflated transformer with no positive support; using an identity standardizer fallback.
transformer.fit(data[var_name], weights)

-- Docs: https://docs.pytest.org/en/stable/how-to/capture-warnings.html
======================= 143 passed, 6 warnings in 9.31s ========================

• structural probe on the 100k-household candidate: 130,980 tax units / 100,000 households = 1.3098, versus 171,058 after conflict sanitation and 177,692 before sanitation; matched eCPS reference is 55,264 / 41,314 = 1.3377

Addresses #76. Full sound eCPS replacement scoring still needs to be rerun after this structural fix is materialized into an H5.