feat(vba): expose error-handling risk queries

[ardelperal]

Summary

• persist VBA executable-statement and error-policy metadata for queryable risk analysis
• extract filesystem statements and resolve their runtime relationships
• document validated error-handling queries and current corpus evidence
• count continued VBA logical statements correctly

Validation

• focused VBA error-handling suites: 54 passing before review correction
• continuation regression suite: 32 passing after correction
• TypeScript typecheck passed
• real-corpus Query 1 validation: 27 distinct procedures across three Access projects
• native bounded review approved: review-e62faf62887d6acc

Closes #262