[repo-assist] ci: raise coverage thresholds to match current levels

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Summary

The c8 coverage gate in .c8rc.json was left at 80% lines/statements, 88% branches, 95% functions, while actual coverage on the analyzer/factory source has been sitting at 98%+ for many runs. A gate this loose would let a real coverage regression slip through CI unnoticed until it had already grown large.

What changed

• Raised thresholds to 95% lines/statements, 88% branches, 97% functions - just below current measured coverage (98.73% / 94.12% / 99.01%), leaving headroom for normal fluctuation while still catching meaningful regressions.
• Excluded out/extension.js, out/configuration.js, and out/providers/** from coverage, matching the same VS Code-API exclusion already used by PR [repo-assist] feat: add cognitive complexity diagnostics provider #511 (diagnostics provider) - these files depend on the vscode API and cannot be exercised by the headless mocha/c8 unit test run; including them without a matching test harness would otherwise force thresholds back down to ~80%.

Why

A meaningful coverage gate is one of the cheapest ways to prevent silent regressions. No production code changes.

Trade-offs

• If a future PR legitimately needs to touch providers/** logic that can be unit-tested (pure helper functions, etc.), consider moving that logic out of the excluded files rather than adding it to a file this config skips.

Test Status

npm run compile   ✅ (0 errors)
npm run lint      ✅ (0 warnings)
npm run test:unit ✅ 225 passing, 0 failing
Coverage: 98.73% stmts / 94.12% branch / 99.01% funcs / 98.73% lines (gate: 95/88/97/95)

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