refactor: make AGENTS.md source of truth, CLAUDE.md as symlink

[sidneyswift]

Makes AGENTS.md the source of truth for AI agent instructions. CLAUDE.md is now a symlink to it.

[vercel]

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Project	Deployment	Actions	Updated (UTC)
recoup-api	Ready	Preview	Feb 17, 2026 7:02pm

[coderabbitai]

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⛔ Files ignored due to path filters (3)

• AGENTS.md is excluded by none and included by none
• CLAUDE.md is excluded by none and included by none
• CLAUDE.md is excluded by none and included by none

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✨ Finishing touches

🧪 Generate unit tests (beta)

• Create PR with unit tests
• Post copyable unit tests in a comment
• Commit unit tests in branch feat/agents-md-symlink

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