Refactor high-complexity methods in parent-child merging logic

[oocx]

Summary

Several methods in the parent-child resource grouping feature have cognitive complexity above the threshold (15), which could impact long-term maintainability.

Affected Methods

Method	File	Complexity	Threshold
MergeParentChildRelationships	ReportModelBuilder.ParentChildMerging.cs	23	15
BuildInlineRows	ReportModelBuilder.ParentChildMerging.cs	24	15
AddResourceReferences	ConfigurationReferenceResolver.cs	20	15

Recommendation

Extract distinct sub-operations into helper methods to reduce complexity and improve readability for future maintainers.

Priority: Low
Effort: Medium
Impact: Code maintainability improvement

Related Work

• Feature 068: Parent-Child Resource Grouping
• Code Review: docs/features/068-parent-child-resource-grouping/code-review.md

Notes

This is a code quality improvement suggestion, not a functional issue. The current implementation is well-commented and tested; complexity is manageable but could be improved for future development.