refactor(semantics): migrate legacy @TIER to @COMPLEXITY annotations

- Replaced @TIER: TRIVIAL with @COMPLEXITY: 1
- Replaced @TIER: STANDARD with @COMPLEXITY: 3
- Replaced @TIER: CRITICAL with @COMPLEXITY: 5
- Manually elevated specific critical/complex components to levels 2 and 4
- Ignored legacy, specs, and node_modules directories
- Updated generated semantic map

backend/tests/test_task_logger.py

@@ -3,7 +3,7 @@
 # @PURPOSE: Unit tests for TaskLogger and TaskContext.
 # @LAYER: Test
 # @RELATION: TESTS -> TaskLogger, TaskContext
-# @TIER: STANDARD
+# @COMPLEXITY: 3
 
 # [SECTION: IMPORTS]
 from unittest.mock import Mock
@@ -14,7 +14,7 @@ from src.core.task_manager.context import TaskContext
 
 # [DEF:TestTaskLogger:Class]
 # @PURPOSE: Test suite for TaskLogger.
-# @TIER: STANDARD
+# @COMPLEXITY: 3
 class TestTaskLogger:
 
     # [DEF:setup_method:Function]
@@ -220,7 +220,7 @@ class TestTaskLogger:
 
 # [DEF:TestTaskContext:Class]
 # @PURPOSE: Test suite for TaskContext.
-# @TIER: STANDARD
+# @COMPLEXITY: 3
 class TestTaskContext:
 
     # [DEF:setup_method:Function]