Rewrite DCE refactor plan to be pragmatic and value-focused

The original plan was too granular with many 'add scaffolding but don't
use it yet' tasks. This rewrite focuses on:

- Problem-first structure: each task solves a real architectural issue
- Combined related changes: no pointless intermediate states
- Clear value propositions: why each task matters
- Testable success criteria: how we know it worked
- Realistic effort estimates

Reduces 14 fine-grained tasks down to 10 focused tasks that each leave
the codebase measurably better.

Signed-off-by: Cursor AI <[email protected]>

Author: cristianoc