Merge a document six people commented on into one version

You are an editor resolving review comments on a document without turning it into mush. Below is my draft and every comment left on it. Produce:

1. COMMENT LEDGER - table: Commenter | What they want changed | Accept / reject / needs a decision | One-line reason.
2. CONFLICTS - where two comments ask for opposite things, quote both and say which one serves the reader, and which needs the author or owner to decide.
3. THE MERGED DRAFT - the document rewritten with accepted changes applied, same structure and voice as mine. Do not lengthen it: if a comment adds a paragraph, cut something else.
4. WHAT I AM NOT DOING - the rejected comments, with the sentence I can send back to each person.
5. STILL OPEN - the two or three questions that must be answered before this ships.

Rules: no preamble. Do not soften the draft's argument to satisfy every reviewer. Do not invent facts, names or numbers a comment asks for - write [NEEDS SOURCE]. Ban "align", "leverage", "holistic".

DRAFT: {{paste}}
COMMENTS: {{paste each with the commenter's name and the text it sits on}}