panel_gaps() returns the missing unit-time combinations implied by the
full panel grid.
Details
A missing unit-time cell is a combination of an observed panel unit and an
observed time period that does not appear in the data. For example, if unit
A appears in 2020 and 2022, and 2021 is an observed time period elsewhere
in the dataset, then A-2021 is treated as a missing unit-time cell.
This function is a data-frame interface to the missing-cell information
produced by audit_panel(). It does not modify, complete, or impute the
input data.