 Solution

Use the shortest path distances in the directed dependency graph to defineThe additional $1$ counts the final use of a positive unit Horn clause, which corresponds to a fact rather than an edge of $G$.

To justify the new lower bound, consider any complete proof from $R$ and fix $\neg p\in R$. At some step this obligation must be removed using a Horn clause with head $p$. If that Horn clause is the fact $\{p\}$, we have already found a dependency graph path of length zero ending at a fact. Otherwise select one negative body Boolean literal $\neg q$. Immediately after the step it belongs to the query, whether newly inserted or merged with an existing obligation. It must subsequently be removed. Record the edge $p\to q$ and repeat this argument at its later removal.

The selected removal times strictly increase. Since the proof is finite and ends with no obligations, this chain eventually uses a fact. A proof of $\ell$ actions therefore produces a dependency walk of at most $\ell -1$ edges from $p$ to a fact. Removing any cycles from that walk gives $d_G(p)\le \ell -1$. Hence $1+d_G(p)\le \ell$ for every initial obligation. If $d_G(p)=\infty$, no such proof exists. Combining this bound with the admissible heuristic $|R|$ by taking their maximum preserves admissibility.

For a strict improvement, useHere $d_G(p)=2$, so $h_1(R)=1$ while $h_2(R)=3$. The three successive obligations are $\neg p,\neg q,\neg r$, followed by the empty query, so the improved bound is exact.

Do not sum all the values $1+d_G(p)$ without an additional argument: different obligations may share work. For example, with $T=\{\{p,\neg r\},\{q,\neg r\},\{r\}\}$, the query $\{\neg p,\neg q\}$ takes three actions, while that sum would be four.