chore: add skip-audit target to surface disabled tests

[mrofreP]

The repository accumulated ~13 tests disabled via unconditional
t.Skip("... requires ...") calls -- several dormant since 2024. The
pattern is invisible to a normal 'go test' run (skipped tests are
reported per package but rarely reviewed in aggregate), so drift
compounds silently.

Add a skip-audit Make target that:

• Lists every t.Skip / b.Skip in the test tree.
• Categorizes each into one of three buckets using message-content
  heuristics:
  Short-mode skips - correct behavior under 'go test -short'
  Conditional data - legitimate skips when seed data is absent
  Disabled tests - unconditional skips that need review
• Prints a summary line with totals so a periodic review can see if
  the "disabled" count is trending up.
• Is informational only (never fails the build) so it can be run
  ad-hoc without wedging CI.

Ownership guidance in the target's godoc: for each entry in the
"disabled" section, a maintainer should either re-enable the test,
delete it as no longer relevant, or file a tracking issue and link
the issue in the skip message.

Running today:
Total: 27 skip calls | disabled tests needing review: 13

[codacy-production]

Up to standards ✅

🟢 Issues 0 issues

Results:
0 new issues

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