The Due Diligence process in high-stakes Mergers & Acquisitions (M&A) is the ultimate bottleneck of the legal industry. Junior associates spend thousands of billable hours manually cross-referencing documents. However, attempts to deploy popular AI solutions routinely fail. Standard PDF parsers suffer from "Spatial Destruction"—they lose the critical context of multi-column layouts, tables, and annexes. Consequently, language models blend semantically similar fragments from different contracts, fabricating non-existent legal obligations.