feat(projman): add token usage estimation reporting

- New skill: token-budget-report.md with MCP overhead and skill loading
  estimation model based on known file sizes and static overhead tables
- Sprint-plan displays token report after planning complete
- Sprint-close displays token report after lessons captured
- Visual-output.md updated with token report format
- .gitignore exception for token-budget-report.md (not API tokens)

Helps identify which phases and components consume the most context budget.

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

plugins/projman/commands/sprint-close.md

@@ -14,6 +14,7 @@ agent: orchestrator
 - skills/progress-tracking.md
 - skills/git-workflow.md
 - skills/sprint-lifecycle.md
+- skills/token-budget-report.md
 
 ## Purpose
 
@@ -82,3 +83,12 @@ If the sprint was linked to an RFC:
 ║  [Sprint Name]                                                   ║
 ╚══════════════════════════════════════════════════════════════════╝
 ```
+
+## Final Step: Token Budget Report
+
+After displaying the closing summary and completing all workflow steps, generate a Token Budget Report per `skills/token-budget-report.md`.
+
+- Phase: CLOSING
+- List all skills that were loaded during this closing session
+- Use the orchestrator agent's model (sonnet) for agent overhead
+- Display the formatted report

plugins/projman/commands/sprint-plan.md

@@ -20,6 +20,7 @@ agent: planner
 - skills/planning-workflow.md
 - skills/label-taxonomy/labels-reference.md
 - skills/sprint-lifecycle.md
+- skills/token-budget-report.md
 
 ## Purpose
 
@@ -57,3 +58,12 @@ Execute the planning workflow as defined in `skills/planning-workflow.md`.
 ║  [Sprint Name]                                                   ║
 ╚══════════════════════════════════════════════════════════════════╝
 ```
+
+## Final Step: Token Budget Report
+
+After displaying the planning summary and gaining sprint approval, generate a Token Budget Report per `skills/token-budget-report.md`.
+
+- Phase: PLANNING
+- List all skills that were loaded during this planning session
+- Use the planner agent's model (sonnet) for agent overhead
+- Display the formatted report