test(scheduler-sim-eager-reconciliation): task 2.1 resInUse deferral proof

Adds test_captured_pend_job_excluded_from_resinuse_until_run: drives a
job captured while still PEND through sched_account_jobs() and confirms
its resource-in-use contribution is zero; transitions the same job to
RUN and confirms sched_account_jobs() now includes its exact captured
allocation, with no second reconciliation call in between -- proving the
nonzero value comes from the earlier capture, not a fresh one.

Required promoting the file's sched_account_jobs() from a no-op stub to
a real reimplementation (verbatim body, matching the exact precedent
already established in test_sim_contention_parity.c and
test_sim_round_boundary_reconciliation.c) plus a resource.c white-box
include -- no production code touched.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01AgYRU3zDTqNGV5Jk8aiKLg

.kiro/specs/scheduler-sim-eager-reconciliation/tasks.md

@@ -18,7 +18,7 @@
   - _Boundary: sim_reconcile_unaccounted_jobs_
 
 - [ ] 2. Integration: prove captured-but-not-running allocations stay excluded from resource-in-use accounting until the job actually runs
-- [ ] 2.1 Verify resource-in-use accounting defers to the job's real running state, not its capture time
+- [x] 2.1 Verify resource-in-use accounting defers to the job's real running state, not its capture time
   - Drive a captured, not-yet-running job's allocation through the resource-in-use recomputation and confirm it contributes nothing to worker or shared resource usage
   - Transition that same job to a running state and drive resource-in-use recomputation again, confirming its allocation now contributes from that point forward
   - Observable: a test demonstrates the same captured job's resource usage is zero before its running-state transition and correctly non-zero after, using the exact allocation captured earlier