CI: lowest dependencies job, Codecov gates, CLI in coverage

[indy2kro]

• new job running the tests against the lowest supported dependencies (--prefer-lowest; static analysis tools excluded, the lowest PHPStan crashes on the memory limit)
• codecov.yml: project coverage may not drop more than 1%, patches need 80%
• src/Cli/ is no longer excluded from coverage (it is covered by IsoToolTest)

Covers CI-04, CI-05, SWEEP-04.

🤖 Generated with Claude Code

[codacy-production]

Up to standards ✅

🟢 Issues 0 issues

Results:
0 new issues

View in Codacy

🟢 Metrics 20 complexity · 0 duplication

Metric	Results
Complexity	20
Duplication	0

View in Codacy

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 97.00%. Comparing base (18134e6) to head (5f7e14f).
⚠️ Report is 10 commits behind head on main.
✅ All tests successful. No failed tests found.

Additional details and impacted files

@@             Coverage Diff              @@
##               main     #114      +/-   ##
============================================
+ Coverage     88.90%   97.00%   +8.09%     
- Complexity      286      394     +108     
============================================
  Files            18       19       +1     
  Lines           649      935     +286     
============================================
+ Hits            577      907     +330     
+ Misses           72       28      -44     

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