`PlcTagHandle` and `DeviceState.TagHandles` were dead scaffolding: the
`ReleaseHandle` no-op never called `plc_tag_destroy` and the dict was
never populated. Removed the file, the dead dict, and its
`DisposeHandles` loop. Updated the `AbCipDriver` class doc to document
that native lifetime is owned by libplctag.NET `Tag.Dispose()` (invoked
from `DisposeHandles`) with the library's own finalizer covering any
GC-collected instances. Two test methods that only exercised the dead
`PlcTagHandle` class removed from `AbCipDriverTests`.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>