When a reviewer identifies a finding that won't be addressed in the current PR, the PR author must create a GitHub issue for it before the PR merges. No exceptions -- if it's worth commenting on, it's worth tracking.
### Requirements
- The GitHub issue must reference the PR number and link to the specific review comment.
- The PR author must reply to the review comment with a link to the created issue, acknowledging the deferral.
- This applies to all severity levels: bugs, nits, refactors, missing tests, documentation gaps.
### Why
Deferred findings handled informally (retro notes, mental to-do lists, "we'll get to it") fall through the cracks. An issue in the backlog is the minimum bar for accountability.