docs(16-01): complete MergePermissions toggle and consolidated CSV export plan

- 16-01-SUMMARY.md created with all task outcomes and verification results
- STATE.md updated with decisions, session info, progress bar (98%)
- ROADMAP.md updated: phase 16 in-progress (1/2 summaries complete)
- REQUIREMENTS.md: RPT-03 marked complete

.planning/ROADMAP.md

@@ -74,7 +74,7 @@ Plans:
   2. When the toggle is OFF, the exported HTML report is byte-for-byte identical to the pre-v2.3 output
   3. When the toggle is ON, the exported HTML report merges rows for the same user with identical access levels into a single row showing all affected locations
   4. The toggle state is remembered for the session (does not reset between exports within the same session)
-**Plans:** 2 plans
+**Plans:** 1/2 plans executed
 Plans:
 - [ ] 16-01-PLAN.md — ViewModel properties + XAML Export Options GroupBox + localization + CSV consolidation
 - [ ] 16-02-PLAN.md — HTML consolidated rendering with expandable location sub-lists + full test verification
@@ -121,7 +121,7 @@ Plans:
 | 6-9 | v1.1 | 25/25 | Shipped | 2026-04-08 |
 | 10-14 | v2.2 | 14/14 | Shipped | 2026-04-09 |
 | 15. Consolidation Data Model | v2.3 | 2/2 | Complete | 2026-04-09 |
-| 16. Report Consolidation Toggle | v2.3 | 0/2 | Not started | — |
+| 16. Report Consolidation Toggle | 1/2 | In Progress|  | — |
 | 17. Group Expansion in HTML Reports | v2.3 | 0/? | Not started | — |
 | 18. Auto-Take Ownership | v2.3 | 0/? | Not started | — |
 | 19. App Registration & Removal | v2.3 | 0/? | Not started | — |