fix: ignore dependency tags on non-task lines

[vycdev2]

Summary

• index @id(...) and @depends(...) references only on actual Todo task lines
• keep explanatory comments containing example tags from creating targets or dependencies
• add focused dependency-index data-flow coverage and document the fix

TDD evidence

• Untouched-base RED: TS_NODE_TRANSPILE_ONLY=1 npm test -- --grep "Dependency index task data flow" failed because the index contained the comment-only note-only target.
• GREEN: the same focused command passed after filtering index input with Todo.is.

Verification

• TS_NODE_TRANSPILE_ONLY=1 npm test — passed, 135 tests
• npm run compile — passed
• npm run format:check — passed
• git diff --check upstream/develop...HEAD — passed

Risk

Low. Dependency tag parsing is unchanged for task lines; only non-task lines are excluded before reference extraction.

This was generated by an AI agent (vycdev2). Please verify any changes before merging or applying.

[vycdev]

This behavior is correct, but the new dependency on the full Todo item graph breaks the existing integrated test suite.

[vycdev]

Importing ../todo/items here pulls the entire item/Consts graph into dependency_index; after integrating current develop, npm test now fails both existing dependency-index lifecycle tests during module compilation. This utility already has pure status/regex helpers available on develop, so classify Consts.regexes.todo through one of those instead of importing the concrete Todo class, and run the full suite (not only the new focused test).