# EM-FIN-04 provider comparison Claude and Grok agree that Consolidation Scope and Consolidation Run need independent roots while remaining identifier-unassigned, and that Financial Statement and Elimination Entry are profiles over WM-ECO-018 and WM-ECO-016. The single frozen Claude audit preserved the decision and found 17 artifact defects; revision 2 remediates all 17 without rerun and retains the base publication gates.