docs(tasks): record implementation task approval

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# Phase 2 Implementation Plan — Merchant Analytics Dashboard
- Status: Approved
- SDD phase: 2 — Plan approved; Phase 3 task generation authorized
- SDD phase: 2 — Plan approved; Phase 3 task list approved
- Capability: Merchant dashboard
- Implementation authorization: Not granted
- Task-list target after approval: `tasks/todo.md`
- Approved task list: `tasks/todo.md`
- Last updated: 2026-08-20
## 1. Outcome