Changes, as filed:

• Steam arrives properly: friend co-op by overlay invite (no addresses, no port forwarding - the relay carries it), your Steam name on Form 27-B and at the lobby table, rich presence (bankruptcy reads In receivership), and the overlay keyboard for pad text entry
• The guided tutorial teaches the designed railway: exact stations (the flip key included), the one-way loop laid in thirds with pulsing click targets, two directional signals, bouncing arrows over the needed tools - and it waits politely for the intro to finish
• Ruins exist at last: every facility carries its own signature wreck, revealed when it closes
• The Ledger: income by good, construction, rolling stock, upkeep and interest, filed by year above the loan desk
• The train dialog goes OpenTTD: wagons as model thumbnails in a strip, the wagon shop as icon buttons
• Co-op colleagues are visible: tinted rings with names where their cursors point, tool in hand shown
• Steam Deck: 150% UI by default, LB/RB tool cycling, two-finger drag and pinch zoom, native stick input
• AZERTY keyboards get the letters the buttons promise; F8 files feedback mid-placement
• An abandoned line edit offers Save or Discard instead of evaporating; red station ghosts explain themselves
• Clay returns to the surveyors: no more pits beside the first town; the hunt stays a hunt
• Track variants wait for the third train; dialogs dock left, the middle of the screen belongs to the railway; the chuff pipes down

The bank trusts these prove satisfactory.