Shared parties with exact shares, member capital statements, TINs for any party, K-1 worksheet

Entries may name several parties, each with an exact amount, a percent,
or a share derived from the members' capital lines or [[company.members]]
shares (entry.parties_set); shares always sum exactly. The 1099
worksheet counts a vendor's share. A member's party page is their
partner capital statement, from the same ledger_core::k1 source as the
CPA package.

books.set_tin stores any party's TIN (members' SSNs for K-1s) in the
vault (party.tin_set, last four in the books). The CPA package carries a
K-1 member worksheet (k1-members.csv, with a members' total that ties to
Schedule L) and the 1099 worksheet with full TINs, saved outside the
books only. files_jointly_with notes spouses' two K-1s land on one 1040.

Adversarial review fixes: reversed contributions no longer inflate K-1
contributions and distributions; a K-1 row never takes another party's
TIN; TIN detection covers dot/slash/dash separators; refusals redact
TINs; vendor tagging can't silently replace shared parties; reversals
follow re-apportioning.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-mcp/tests/oracle_mcp.rs

@@ -2598,7 +2598,7 @@ fn cpa_package_holds_the_year_and_its_evidence() {
     let mut m = Mcp::start(&dir, "1000000.00");
     let out = m.ok(
         "books.export_cpa_package",
-        json!({"as_of": END, "cash_accounts": ["1000"]}),
+        json!({"as_of": END, "cash_accounts": ["1000"], "include_tins": false}),
     );
     assert_eq!(out["file_name"], format!("cpa-package-{END}.zip"));
     let files = unzip(&b64d(out["content_base64"].as_str().unwrap()));
@@ -2707,7 +2707,7 @@ fn cpa_package_holds_the_year_and_its_evidence() {
     // Without receipts: no evidence at all.
     let out = m.ok(
         "books.export_cpa_package",
-        json!({"as_of": END, "cash_accounts": ["1000"], "include_receipts": false}),
+        json!({"as_of": END, "cash_accounts": ["1000"], "include_receipts": false, "include_tins": false}),
     );
     let files = unzip(&b64d(out["content_base64"].as_str().unwrap()));
     assert!(