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。

server/tests/unit/services/integrations/outbox.test.js

@@ -2,6 +2,10 @@
 const outbox = require("../../../../src/services/integrations/outbox");
 
 describe("Integration Outbox", () => {
+    it("rejects retired ERP enqueue before touching history", async () => {
+        await expect(outbox.enqueueIntegrationEvent({}, { eventType: "erp.journal.export" })).rejects.toMatchObject({ code: "erp_retired" });
+    });
+
     it("enqueues new event", async () => {
         const mockPrisma = {
             integrationOutbox: {
@@ -43,6 +47,9 @@ describe("Integration Outbox", () => {
         };
         const items = await outbox.fetchPendingOutboxEvents(mockPrisma, { batchSize: 5 });
         expect(items.length).toBe(1);
+        expect(mockPrisma.integrationOutbox.findMany).toHaveBeenCalledWith(expect.objectContaining({
+            where: expect.objectContaining({ NOT: { event_type: { startsWith: "erp." } } }),
+        }));
     });
 
     it("marks outbox succeeded", async () => {