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/utils/client-pwa-lifecycle.test.js

@@ -0,0 +1,111 @@
+import { afterEach, beforeEach, describe, expect, it, vi } from "vitest";
+
+class Worker extends EventTarget {
+  constructor(state = "activated") { super(); this.state = state; }
+  transition(state) { this.state = state; this.dispatchEvent(new Event("statechange")); }
+}
+
+async function harness({ pathname = "/portal", controller = new Worker(), registrationRejects = false } = {}) {
+  const container = new EventTarget();
+  container.controller = controller;
+  // Leave registration pending to reproduce the missed asynchronous window.
+  container.register = vi.fn(() => registrationRejects ? Promise.reject(new Error("synthetic unavailable")) : new Promise(() => {}));
+  const win = new EventTarget();
+  win.navigator = { serviceWorker: container };
+  win.location = { pathname, reload: vi.fn() };
+  win.caches = {
+    keys: vi.fn().mockResolvedValue(["app-api-runtime", "app-static-runtime", "workbox-precache-v2-synthetic", "unrelated-cache"]),
+    delete: vi.fn().mockResolvedValue(true),
+  };
+  const notices = [];
+  const offline = vi.fn();
+  win.addEventListener("hyb-oa:pwa-update-ready", e => notices.push(e.detail));
+  win.addEventListener("hyb-oa:pwa-offline-ready", offline);
+  vi.stubGlobal("window", win);
+  const pwa = await import("../../../../client/src/pwa");
+  const change = worker => { container.controller = worker; container.dispatchEvent(new Event("controllerchange")); };
+  return { pwa, win, container, notices, offline, change };
+}
+
+beforeEach(() => {
+  vi.resetModules();
+  vi.stubEnv("DEV", false);
+  vi.stubEnv("VITE_PWA_ENABLED", "true");
+  vi.stubEnv("BASE_URL", "/");
+});
+afterEach(() => { vi.unstubAllGlobals(); vi.unstubAllEnvs(); });
+
+describe("native PWA update lifecycle", () => {
+  it("observes takeover before register resolves, waits for activation and refreshes once", async () => {
+    const h = await harness();
+    h.pwa.registerPwaIfEnabled();
+    h.pwa.registerPwaIfEnabled();
+    expect(h.container.register).toHaveBeenCalledTimes(1);
+    const next = new Worker("activating");
+    h.change(next); h.change(next);
+    await Promise.resolve();
+    expect(h.win.location.reload).not.toHaveBeenCalled();
+    next.transition("activated");
+    await vi.waitFor(() => expect(h.win.location.reload).toHaveBeenCalledTimes(1));
+    h.change(new Worker());
+    await Promise.resolve();
+    expect(h.win.location.reload).toHaveBeenCalledTimes(1);
+    expect(h.win.caches.delete.mock.calls.map(([name]) => name).sort()).toEqual(["app-api-runtime", "app-static-runtime"]);
+  });
+
+  it("first installation becomes offline-ready without a reload or cache deletion", async () => {
+    const h = await harness({ controller: null });
+    h.pwa.registerPwaIfEnabled();
+    const first = new Worker("activating");
+    h.change(first); first.transition("activated");
+    await vi.waitFor(() => expect(h.offline).toHaveBeenCalledOnce());
+    expect(h.win.location.reload).not.toHaveBeenCalled();
+    expect(h.win.caches.delete).not.toHaveBeenCalled();
+    h.change(new Worker());
+    await vi.waitFor(() => expect(h.win.location.reload).toHaveBeenCalledOnce());
+  });
+
+  it.each(["/login", "/change-password", "/forgot-password", "/reset-password/token"])("defers updates on %s until the user applies them", async pathname => {
+    const h = await harness({ pathname });
+    h.pwa.registerPwaIfEnabled(); h.change(new Worker());
+    await vi.waitFor(() => expect(h.notices).toHaveLength(1));
+    expect(h.win.location.reload).not.toHaveBeenCalled();
+    expect(h.win.caches.delete).not.toHaveBeenCalled();
+    h.notices[0].applyUpdate(); h.notices[0].applyUpdate();
+    await vi.waitFor(() => expect(h.win.location.reload).toHaveBeenCalledTimes(1));
+  });
+
+  it("ignores a superseded/redundant controller and then accepts the current one", async () => {
+    const h = await harness(); h.pwa.registerPwaIfEnabled();
+    const stale = new Worker("activating"); h.change(stale);
+    stale.transition("redundant"); await Promise.resolve();
+    expect(h.win.location.reload).not.toHaveBeenCalled();
+    h.change(new Worker());
+    await vi.waitFor(() => expect(h.win.location.reload).toHaveBeenCalledOnce());
+  });
+
+  it("preserves explicit logout/manual-refresh precache clearing", async () => {
+    const h = await harness(); await h.pwa.clearPwaRuntimeCaches();
+    expect(h.win.caches.delete.mock.calls.map(([name]) => name).sort()).toEqual(["app-api-runtime", "app-static-runtime", "workbox-precache-v2-synthetic"]);
+  });
+
+  it("still refreshes once when runtime cache deletion is unavailable", async () => {
+    const h = await harness(); h.win.caches.keys.mockRejectedValue(new Error("synthetic unavailable"));
+    h.pwa.registerPwaIfEnabled(); h.change(new Worker());
+    await vi.waitFor(() => expect(h.win.location.reload).toHaveBeenCalledOnce());
+  });
+
+  it.each(["development", "disabled", "unsupported"])("does not register when %s", async mode => {
+    const h = await harness();
+    if (mode === "development") vi.stubEnv("DEV", true);
+    if (mode === "disabled") vi.stubEnv("VITE_PWA_ENABLED", "false");
+    if (mode === "unsupported") delete h.win.navigator.serviceWorker;
+    h.pwa.registerPwaIfEnabled(); expect(h.container.register).not.toHaveBeenCalled();
+  });
+
+  it("handles registration failure without a refresh", async () => {
+    const h = await harness({ registrationRejects: true });
+    h.pwa.registerPwaIfEnabled(); await Promise.resolve();
+    expect(h.win.location.reload).not.toHaveBeenCalled();
+  });
+});