test(core): spec-blind suites and a live GnuCash oracle; four fixes they found

Max-testing pass, steps 2-4.

Spec-blind tests (rank 1-2): four agents, each given only the specs and
the public interface (doc comments and signatures, every body removed,
never src/ or the existing tests), wrote tests/spec_reports.rs (62),
spec_ledger.rs (72), spec_arap.rs (42), spec_assets_payroll.rs (50):
hand-computed examples per scenario and a proptest law per invariant
(conservation, partition, invariance, scaling, reversal cancels,
"a refusal leaves the books unchanged" over random invalid commands).
They found:

1. A refused payroll run changed the books: an all-zero run passed
   validation, then failed at post after creating seven payroll
   accounts and using up an entry id. validate_payroll_lines now
   refuses a run with no gross pay.
2. A refused add_account used up an account id (empty code, duplicate,
   unknown parent). The id is now taken only when the account is added.
3. Stale prose: close_period_to and members_equity still described the
   old last-member rounding.
4. Open (left #[ignore]d pending Stephen): depreciation_schedule's doc
   says "through the month containing" the date; the code prorates that
   month by days.

GnuCash oracle (rank 3, an oracle never the spec): `just oracle` builds
GnuCash 5.10 in a container pinned by base digest and package versions
(oracle/gnucash/) and runs tests/oracle_gnucash.rs: 200 seeded random
books built through wanderbooks (entries, foreign lines, reversals,
monthly closes), every account's balance at month ends and random dates
and each month's P&L, compared exactly: 15,800 comparisons. First run:
4,724 differences, all from foreign lines; without them, zero.
Adjudicated from principles (rules.md B-3): wanderbooks booked
foreign * rate unrounded ($108.34567); a ledger in one money holds no
fractions of its smallest unit, and its cash must match a bank. Stephen
decided: book in the base currency's minor unit, half away from zero.
add_line_fx now rounds; minor units per ISO 4217 list one (2026-09-17,
SIX), generated into Currency::minor_units and recorded in
docs/spec/sources/iso-4217.md. Replay now takes the journaled base
amount (replay_add_line_fx), so lines booked before replay exactly as
booked (contract: books_written_under_older_rules_still_open). Now:
zero differences, foreign lines included.

Tests: 449, from 223.

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

crates/ledger-store/tests/store.rs

@@ -1043,6 +1043,13 @@ fn books_written_under_older_rules_still_open() {
         json!({"id": 1, "account": 999, "side": "debit", "amount": "10.00", "currency": "USD"}),
     )
     .unwrap();
+    // A foreign line booked before rounding to the cent (2026-10-13).
+    w.append(
+        "entry.line_added",
+        json!({"id": 1, "account": cash, "side": "credit", "amount": "108.34567", "currency": "USD",
+               "foreign_currency": "EUR", "foreign_amount": "100.00", "fx_rate": "1.0834567"}),
+    )
+    .unwrap();
     drop(w);
     // Opening rebuilds from the journal; it must accept all of it.
     let _ = std::fs::remove_file(dir.join(ledger_store::DB_FILE));
@@ -1050,5 +1057,11 @@ fn books_written_under_older_rules_still_open() {
     store.verify().unwrap();
     assert_eq!(store.ledger().chart().len(), 2);
     assert_eq!(store.ledger().list_periods().len(), 2);
-    assert_eq!(store.ledger().get_entry(1).unwrap().lines().len(), 1);
+    let lines = store.ledger().get_entry(1).unwrap().lines();
+    assert_eq!(lines.len(), 2);
+    // Replayed exactly as booked, not re-rounded.
+    assert_eq!(
+        lines[1].amount.amount,
+        "108.34567".parse::<Decimal>().unwrap()
+    );
 }