Three real issues surfaced when running the suite with strict warnings: 1. src/core/format_standardize.py: ``datetime.utcfromtimestamp`` is deprecated in CPython 3.12 and slated for removal. Replace with ``datetime.fromtimestamp(ts, tz=timezone.utc)``. Output for the date-only format codes we use is byte-identical. 2. src/core/io.py: ``list_sheets`` leaked the openpyxl file handle by returning ``xl.sheet_names`` from an unclosed ``pd.ExcelFile``. Wrap in a ``with`` block so the FD closes deterministically — also prevents the Windows-only "file is locked" repro path. 3. tests/test_corpus.py: ``TestXlsxPollution.workbook`` fixture returned the bare ``pd.ExcelFile`` instead of yielding + closing. Convert to a yield-and-finally pattern so the class-scoped handle isn't leaked across the whole test file. Also harden pytest.ini's warning policy: escalate ``ResourceWarning`` from ``src`` to an error, alongside the existing ``DeprecationWarning`` rule. Third-party warnings stay filtered — we can't fix pandas/openpyxl/streamlit churn from here. All 1916 tests pass under the strict filter; full and split runs (``pytest``, ``pytest -m 'not gui'``, ``pytest -m gui``) all clean. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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