As a product manager, I want to link each work item to a value item (existing or new upon completion) so that all work traces to delivered value.

• Work item form includes a required "Linked Value Item" field for selecting/creating a value item.
• If no link exists on completion, system auto-creates and links a new value item.
• Automatic back-reference, i.e. if parent links to child then in child item automatically a reference is made back to the parent.
• Linking to an existing value item is selectable via dropdown/search.
• "Linked Value Item" is added to done criteria; unlinked items cannot be marked Done.