Problem

All templates define departments with head_role but leave three schema fields completely empty:

• reporting_lines: empty tuple in every template
• escalation_paths: empty tuple in every template
• workflow_handoffs: empty tuple in every template

These fields are fully supported by the schema (CompanyTemplate, TemplateDepartmentConfig), validated, and used by the hierarchy/delegation engine -- but no template seeds them. This means the org structure is flat (only department heads are connected) until users manually configure reporting lines.

Additionally, budget_percent allocations don't correlate with actual model tier costs per department (e.g. full_company gives executive 10% but runs 5 agents on large tier).

Proposed Changes

Reporting lines (templates with 5+ agents)

Add explicit subordinate -> supervisor mappings within departments:

• dev_shop: Backend Devs -> Software Architect, QA Engineer -> QA Lead
• product_team: Frontend/Backend Devs -> senior Backend Dev, QA -> QA Engineer (lead)
• agency: all dev roles -> Full-Stack Developer (senior), designers -> UX Designer
• full_company: comprehensive hierarchy (devs -> architect, QA -> QA Lead, data -> Data Analyst, etc.)

Cross-department workflow handoffs

• product_team: design -> engineering -> quality_assurance
• agency: operations -> design -> engineering -> quality_assurance -> operations (delivery loop)
• full_company: product -> design -> engineering -> quality_assurance -> operations

Escalation paths

• agency: engineer -> PM -> client escalation
• full_company: department head -> COO -> CEO (multi-tier)

Budget realism

• Review and adjust budget_percent to better reflect model tier cost distribution per department
• Document that budget_percent is for task execution budget, not model subscription costs

Scope

YAML-only changes to src/synthorg/templates/builtins/*.yaml. No code changes.