test: Phase 114 if-only return+post parity (VM + LLVM EXE)

Phase 114 validates that if-only lowering correctly handles cases with:
- Early return in the if-only branch
- Post-if statements that execute on the else path
- Different return values from each path

Fixture: apps/tests/phase114_if_only_return_then_post_min.hako
- Expected output: 7\n2
- f(1): condition true → early return 7
- f(0): condition false → x=1+1=2, return 2

Testing:
- VM backend: phase114_if_only_return_then_post_vm.sh ✅
- LLVM EXE backend: phase114_if_only_return_then_post_llvm_exe.sh ✅
- Regression: Phase 103/113 maintained ✅

Implementation: No new code required - validates existing if-only
exit line routing and post-if statement processing.

Documentation:
- docs/development/current/main/phases/phase-114/README.md
- Updated: 10-Now.md, 01-JoinIR-Selfhost-INDEX.md

🤖 Generated with [Claude Code](https://claude.com/claude-code)

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

docs/development/current/main/01-JoinIR-Selfhost-INDEX.md

@@ -64,17 +64,19 @@ JoinIR の箱構造と責務、ループ/if の lowering パターンを把握
     - `docs/development/current/main/phases/phase-103/README.md`
 15. Phase 113: if-only partial assign parity（片側代入の保持 merge）
     - `docs/development/current/main/phases/phase-113/README.md`
-16. Phase 104: loop(true) break-only digits（VM + LLVM EXE）
+16. Phase 114: if-only return+post parity（early return + post-if statements）
+    - `docs/development/current/main/phases/phase-114/README.md`
+17. Phase 104: loop(true) break-only digits（VM + LLVM EXE）
     - `docs/development/current/main/phases/phase-104/README.md`
-17. Phase 107: json_cur find_balanced_* depth scan（VM + LLVM EXE）
+18. Phase 107: json_cur find_balanced_* depth scan（VM + LLVM EXE）
     - `docs/development/current/main/phases/phase-107/README.md`
-18. Phase 108: Pattern2 policy router SSOT（入口の薄さを固定）
+19. Phase 108: Pattern2 policy router SSOT（入口の薄さを固定）
     - `docs/development/current/main/phases/phase-108/README.md`
-19. Phase 109: error_tags hints SSOT（Fail-Fast + hint の語彙固定）
+20. Phase 109: error_tags hints SSOT（Fail-Fast + hint の語彙固定）
     - `docs/development/current/main/phases/phase-109/README.md`
-20. MIR Builder（Context 分割の入口）
+21. MIR Builder（Context 分割の入口）
     - `src/mir/builder/README.md`
-21. Scope/BindingId（shadowing・束縛同一性の段階移行）
+22. Scope/BindingId（shadowing・束縛同一性の段階移行）
    - `docs/development/current/main/phase73-scope-manager-design.md`
    - `docs/development/current/main/PHASE_74_SUMMARY.md`
    - `docs/development/current/main/PHASE_75_SUMMARY.md`