完善借款、编号、付款与预算并发及验收（09-06-release-gate-integrity）

汇总已落盘的借款本金与还款、兼容历史编号的周期化编号、付款责任与回单核验、报销进度和排序、PWA/采购事务、错误原因与日期校验及ERP退役。
统一共享预算池锁序和锁后判断，恢复差旅原预算选择，补原因码固定夹具及反向完整性检查。
纳入配套迁移、测试、受管QA、分层验收合同、规约及任务记录；原始证据留在ignored artifacts。

关联任务：09-17-company-loan-principal-repayment、09-17-erp-exclusive-retirement、09-18-reimbursement-periodic-numbering、09-08-reimbursement-payment-closeout、09-18-local-concurrency-product-fixes、09-19-budget-pool-concurrency、09-05-error-explainability-payment-readiness。
预算补审由Claude定向验证2文件928项通过，原4446/28及r6结果仍仅对应各自历史输入；本轮未重跑测试。
完整新候选门禁、R1真实入口接入与12项公网义务仍开放。生产编号未启用、差旅仍冻结；不推送、不部署，不宣称发布资格。

client/tests/e2e/helpers/visual-coverage.ts

@@ -0,0 +1,28 @@
+export type VisualPageIdentity = { route: string; role: string; viewport: string };
+export type VisualPageCompletion = VisualPageIdentity & { actualRoute: string };
+export type VisualGroupResult = { id: string; status: string };
+
+const pageKey = (page: VisualPageIdentity) => JSON.stringify([page.viewport, page.role, page.route]);
+
+// Only fully audited pages belong in completed; arrival alone is insufficient.
+export function visualCoverageProblems(
+  planned: VisualPageIdentity[],
+  completed: VisualPageCompletion[],
+  expectedGroups: string[],
+  groups: VisualGroupResult[],
+) {
+  const problems: string[] = [];
+  const plannedKeys = planned.map(pageKey);
+  const completedKeys = completed.map(pageKey);
+  if (!plannedKeys.length) problems.push("empty-plan");
+  if (new Set(plannedKeys).size !== plannedKeys.length) problems.push("duplicate-plan");
+  if (new Set(completedKeys).size !== completedKeys.length) problems.push("duplicate-completion");
+  if (plannedKeys.some(key => !completedKeys.includes(key))) problems.push("missing-page");
+  if (completedKeys.some(key => !plannedKeys.includes(key))) problems.push("unexpected-page");
+  if (completed.some(page => page.actualRoute !== page.route)) problems.push("wrong-arrival");
+  if (!expectedGroups.length || new Set(expectedGroups).size !== expectedGroups.length) problems.push("invalid-group-plan");
+  if (new Set(groups.map(group => group.id)).size !== groups.length) problems.push("duplicate-group");
+  if (expectedGroups.some(id => !groups.some(group => group.id === id && group.status === "passed"))) problems.push("incomplete-group");
+  if (groups.some(group => !expectedGroups.includes(group.id))) problems.push("unexpected-group");
+  return problems;
+}