Address review findings from sonnet-review-bot (review 3086):
- PostReview now returns ErrConflictingCommitIDs when comments specify
different non-empty CommitIDs, since the GitHub API accepts only a
single commit_id per review. Previously the discrepancy was silently
ignored, using only the first commit's ID.
- Extract newTestClient into helpers_test.go to make cross-file sharing
between review_test.go and identity_test.go explicit.
Refs: #81