Replace references to non-existent TracingInstrumentation.h with
SpanGuard.cpp pimpl implementation that actually exists on this branch.
Update conditional compilation section to describe the pimpl approach.
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Add DiscardFlag.h and FilteringSpanProcessor references to the file
tree, key files table, and implementation summary in OpenTelemetryPlan.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>