docs(38-02): complete admin tag management client UI plan

- Add 38-02-SUMMARY.md
- Advance STATE.md to 38-02 complete
- Mark 38-02-PLAN.md complete in ROADMAP.md

.planning/STATE.md

@@ -3,8 +3,8 @@ gsd_state_version: 1.0
 milestone: v2.4
 milestone_name: Admin Foundation
 status: executing
-stopped_at: Completed 35-03-PLAN.md — FIX-05 (cursor-pointer audit) resolved
-last_updated: "2026-04-19T20:29:07.741Z"
+stopped_at: Completed 38-02-PLAN.md — admin tag management client UI
+last_updated: "2026-04-19T20:32:22Z"
 last_activity: 2026-04-19
 progress:
   total_phases: 20
@@ -30,7 +30,7 @@ Plan: 2 of 2
 Status: Ready to execute
 Last activity: 2026-04-19
 
-Progress: [████████░░] 94%
+Progress: [█████████░] 97%
 
 ## Performance Metrics
 
@@ -110,6 +110,6 @@ Items carried forward from v2.3:
 
 ## Session Continuity
 
-Last session: 2026-04-19T20:29:07.738Z
-Stopped at: Completed 35-03-PLAN.md — FIX-05 (cursor-pointer audit) resolved
+Last session: 2026-04-19T20:32:22Z
+Stopped at: Completed 38-02-PLAN.md — admin tag management client UI
 Resume file: None