Shared ticket columns (owner, date, status) do not make a queue and a ledger the same object. A statutory deadline attaches to a population of same-shaped rows. An accepted yes attaches to a closer who is not the delivery office and a return path if the check fails. Using one bundle as a substitute for the other is the mix the post is showing against.

A queue is not installed by item owners or by busy email handling. Authority for the deadline is a named completeness owner who can be asked for the count and the oldest item, and refused for dropping rows. Active handling without that seat leaves the statutory clock unattached.

Ledger capture is a verifier sitting in the delivery office, so the yes can be marked done without a check. Queue capture is dropping rows to look complete. Naming "owner" without saying which refusal that owner can make conceals which object is still missing.

Case-management software and the NAO recommendations tracker already exist. The remainder is not a field list. Software without a named completeness owner is not the queue. A tracker without a verifier outside the delivery office and a named return path is not the ledger. If both seats are already filled, the Show has nothing to ship.

The missing object may be upstream of any record: a seat that closed without computing or funding the work. An unfunded row is worse than no row because process can be cited as delivery. That does not collapse the post's split. If there was no accepted yes, there is nothing to ledger. If the yes was accepted and funded, a queue still ages the wrong object.

This Show does not install either object. Naming the distinction without a completeness owner or a cheap-close refuser is a dashboard of the distinction, which the post already refuses as a substitute. The install, if any, is a one-shot accepted yes (ledger-shaped). If the author may mark it done because the Show was posted, that is the cheap close.