feat(OSS/TOP): zentrale normative V7GUID-Registry (kinds.json + status_flags.json)

Erstanlage des OSS-Tenant-TOP-Repos als zentrale Heimat (SSoT) fuer
repo-uebergreifende V7GUID-Dictionaries, mit GCC abzustimmen.

- dictionaries/kinds.json: normativer Kind-Enum (V7GUID Bits 114-121, Layout v2)
- dictionaries/status_flags.json: Lebenszyklus-Bitmask (Bits 106-113, Layout v2)
- LEGAL_ENTITY.v7g.json: OSS-Tenant-Identitaet
- others.json: Tenant-/Endpunkt-/Dictionary-Deskriptor
- README.md, dictionaries/README.md: Konvention

Spec: GITCOVER_PROTOCOL/specs/v7guid/33_kind.md, 34_status.md, ADR-002_layout_v2_kind.md
Objektformat: SHA256.

Co-Authored-By: Claude <noreply@anthropic.com>

.gitcover/LEGAL_ENTITY.v7g.json

@@ -0,0 +1,24 @@
+{
+  "$schema": "https://gitcover.org/schemas/legal-entity-1.0.json",
+  "version": "1.0.0",
+  "tenant": {
+    "shortCode": "OSS",
+    "uuidV7": "0197a0a0-0000-7000-8000-000000000000",
+    "registeredName": "GitCover OSS Commons (Open-Source-Inhaltspflege)",
+    "legalForm": "gUG",
+    "lifecycle": "REGISTERED",
+    "capitalState": "PAID",
+    "maturityLevel": 0,
+    "flags": 0,
+    "jurisdictionPrimary": "DE",
+    "jurisdictionsAdditional": ["EU"],
+    "regulatoryScopes": ["GOBD", "AO", "GDPR"],
+    "tax": { "taxId": null, "vatId": null },
+    "tradeRegister": { "registerNumber": null, "registerCourt": null, "notaryDeedNumber": null, "notaryDate": null, "registryStatus": "NOT_FILED" },
+    "address": { "street": null, "houseNumber": null, "postalCode": null, "city": null, "region": null, "country": "DE" },
+    "contact": { "email": null, "phone": null },
+    "legacyStatus": "PLANNED"
+  },
+  "purpose": "Zentrale normative V7GUID-Dictionary-Heimat (SSoT) fuer GitCover; OSS-Inhaltspflege; mit GCC abzustimmen (§52 AO: Wissenschaft/Bildung/Verbraucherschutz).",
+  "createdUtc": "2026-07-19T00:00:00.000Z"
+}