docs(orchestration): Update tracking for issue 147 completion

Updated orchestration tracking documents:
- Issue 147 completed: 60K tokens, -4% variance
- Phase 3 progress: 1/3 complete (33%)
- Overall progress: 13/21 issues (62%)
- Total tokens used: 678K of 936K (72%)

Phase 3 (Quality Layer) is now in progress.

docs/reports/m4.1-token-tracking.md

@@ -71,10 +71,13 @@
 ### Issue 147 - [COORD-007] Implement core gates
 
 - **Estimate:** 62,400 tokens (sonnet)
-- **Actual:** _pending_
-- **Variance:** _pending_
-- **Agent ID:** _pending_
-- **Status:** pending
+- **Actual:** ~60,000 tokens (sonnet)
+- **Variance:** -4% (under estimate)
+- **Agent ID:** a8eecc8
+- **Status:** ✅ completed
+- **Commits:** 0af93d1, f45dbac, 38da576
+- **Quality Gates:** ✅ All passed
+- **Notes:** 100% coverage on gates module, all 36 tests passing, independent code review completed
 
 ---
 
@@ -234,10 +237,13 @@
 ### Issue 147 - [COORD-007] Implement core gates
 
 - **Estimate:** 62,400 tokens (sonnet)
-- **Actual:** _pending_
-- **Variance:** _pending_
-- **Agent ID:** _pending_
-- **Status:** pending
+- **Actual:** ~60,000 tokens (sonnet)
+- **Variance:** -4% (under estimate)
+- **Agent ID:** a8eecc8
+- **Status:** ✅ completed
+- **Commits:** 0af93d1, f45dbac, 38da576
+- **Quality Gates:** ✅ All passed
+- **Notes:** 100% coverage on gates module, all 36 tests passing, independent code review completed
 
 ---