[deep-report] Document transitive-closure test-loading patterns to prevent false-positive JS coverage audits

Update .github/skills/javascript-refactoring/SKILL.md. Start by reviewing create_discussion_labels.test.cjs, create_discussion_sanitization.test.cjs, parse_copilot_log.test.cjs, and collect_ndjson_output.test.cjs to verify the three loading patterns described. Done means the subsection documents these examples and recommends transitive-closure resolution instead of basename comparison.

Description: A naive basename(src) == basename(test).replace('.test','') comparison between actions/setup/js/*.cjs and *.test.cjs overstates the untested-file count in this directory by roughly 4x (170 apparent gaps vs. 6 real ones), because this repo's test files legitimately: (a) let one test file (e.g. create_discussion_labels.test.cjs) cover multiple differently-named source files, (b) use dynamic import("./x.cjs?" + Date.now()) cache-busting imports for fresh module-level state between test cases, and (c) use fs.readFileSync(scriptPath, "utf8") + eval(...) to execute a script's source directly rather than importing it as a module. Anyone re-running a coverage audit without knowing this will waste time re-flagging already-covered files.

Suggested fix: Add a short "Test-Coverage Auditing" subsection to .github/skills/javascript-refactoring/SKILL.md documenting these three non-obvious test-loading patterns, with one example file per pattern:

• One-test-covers-multiple-sources: create_discussion_labels.test.cjs / create_discussion_sanitization.test.cjs both cover create_discussion.cjs.
• Dynamic cache-busting import: parse_copilot_log.test.cjs.
• readFileSync + eval source-loading: collect_ndjson_output.test.cjs.

Recommend using a require/import/eval transitive-closure resolver instead of basename comparison for any future coverage audit.

Expected Impact: Saves future audit cycles (automated or manual) from misreporting ~40% of actions/setup/js as untested, avoiding wasted issue-filing or investigation effort.

Suggested Agent: Documentation update, low-risk.

Estimated Effort: Quick (< 30 min)

Data Source: DeepReport Intelligence Briefing analysis (2026-09-24), sourced from Repository Quality Improvement Report #63184.

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