feat(退款分佣): 佣金回溯明细替换全额失效并补齐读侧与导出

用 PRD 2.14 语义整体替换退款佣金「整单全额失效」实现：原佣金保持已发放不变，
回溯事实落在新表 tb_commission_clawback_record 的负数、不可提现明细上。

- 新增成对迁移 000220 建 tb_commission_clawback_record，唯一约束
  (refund_id, original_commission_id) 为权威幂等键，附店铺+时间/原佣金/订单索引。
- 回溯用例（internal/service/refund/clawback.go）：准入仅由退款申请状态、审批异常
  标记与退款方式决定；金额按分整数计算，分母取冻结实收（缺失回落审批尝试）、
  分子原路取渠道成功金额，乘法用 math/big 中间量，舍入差自末条起向前补差；
  终态判据要求订单佣金已离开待计算且不存在 status IN (1,2,99) 的记录。
- 三层幂等：唯一约束兜底、佣金行行锁 + 钱包乐观锁、commission_deducted 仅作投影
  并带 WHERE commission_deducted = false 条件置位；闭合三结果为已回溯、无需回溯、
  审批异常转人工。
- 事务内顺序固定：锁提现申请行 → 锁尝试行 → 解冻冻结 → 置驳回 → 插回溯明细 →
  扣 balance（允许为负）→ 写负数流水 → 审计；删除旧全额失效写入与其两个审计调用点，
  refund.invalidate_commission 仅保留常量与注册供历史审计读取。
- 读侧：佣金明细列表 status 筛选透传，两表 UNION ALL 合并分页并以 source ASC 作
  末位次序键；新增佣金明细详情接口并同步路由与 OpenAPI 装配。
- 导出：新增 commission_record 场景（白名单、exporter 注册、DTO oneof、DataSource
  与列定义），粒度为佣金记录，原佣金与回溯各一行，金额保持分且可为负。
- 新增退款佣金回溯周期补偿任务（@every 1m / MaxRetry(3) / Timeout(10m) /
  Unique(10m)，独立队列），保留启动时补偿扫描，判据与既有实现一致。

Refs: AUG26-012

internal/infrastructure/audit/refund.go

@@ -118,6 +118,24 @@ func CommissionRecordResource(record *model.CommissionRecord, beforeData, afterD
 	}
 }
 
+// CommissionClawbackResource 构造退款生成的佣金回溯明细资源。
+// 金额按分保留负数、余额可为负，与资金事实一致；不含任何凭证或敏感内容。
+func CommissionClawbackResource(record *model.CommissionClawbackRecord) ResourceInput {
+	id := strconv.FormatUint(uint64(record.ID), 10)
+	return ResourceInput{
+		Type: constants.AuditResourceCommissionClawback, ID: &id, Key: id, DisplayName: "佣金回溯明细 " + id,
+		Relation: constants.AuditResourceRelationAffected, Role: constants.AuditResourceRoleRefundClawback,
+		IdentitySnapshot: map[string]any{
+			"id": record.ID, "refund_id": record.RefundID, "refund_no": record.RefundNo,
+			"original_commission_id": record.OriginalCommissionID,
+			"order_id":               record.OrderID, "order_no": record.OrderNo, "shop_id": record.ShopID,
+			"commission_source": record.CommissionSource, "amount": record.Amount,
+			"balance_after": record.BalanceAfter, "withdrawable": record.Withdrawable,
+			"status": record.Status, "created_at": record.CreatedAt,
+		},
+	}
+}
+
 func refundStateData(refund *model.RefundRequest) map[string]any {
 	return map[string]any{
 		"status": refund.Status, "approved_refund_amount": refund.ApprovedRefundAmount,

internal/infrastructure/audit/registry.go

@@ -309,6 +309,9 @@ func NewRegistry() *Registry {
 	refundReturned := refundAction(constants.AuditActionRefundReturned, "退回退款申请", false)
 	refundResubmitted := refundAction(constants.AuditActionRefundResubmitted, "重新提交退款申请", false)
 	refundCommissionInvalidated := refundSystemAction(constants.AuditActionRefundCommissionInvalidated, "退款失效佣金")
+	// 回溯明细与「无需回溯」都由退款佣金后处理任务在 Worker 内写入，与既有退款系统动作入口一致。
+	refundClawbackCommission := refundSystemAction(constants.AuditActionRefundClawbackCommission, "生成退款佣金回溯明细")
+	refundClawbackNotRequired := refundSystemAction(constants.AuditActionRefundClawbackNotRequired, "退款无需回溯佣金")
 	refundAssetProcessed := refundSystemAction(constants.AuditActionRefundAssetProcessed, "完成退款资产后处理")
 	// 退款审批尝试由后台账号提交与重提；终态与异常标记由企业微信审批消费任务写入（复用 refundAction 的 Worker 入口）。
 	refundAttemptSubmitted := refundAction(constants.AuditActionRefundAttemptSubmitted, "提交退款审批尝试", false)
@@ -638,6 +641,8 @@ func NewRegistry() *Registry {
 			constants.AuditActionRefundReturned:                         refundReturned,
 			constants.AuditActionRefundResubmitted:                      refundResubmitted,
 			constants.AuditActionRefundCommissionInvalidated:            refundCommissionInvalidated,
+			constants.AuditActionRefundClawbackCommission:               refundClawbackCommission,
+			constants.AuditActionRefundClawbackNotRequired:              refundClawbackNotRequired,
 			constants.AuditActionRefundAssetProcessed:                   refundAssetProcessed,
 			constants.AuditActionRefundAttemptSubmitted:                 refundAttemptSubmitted,
 			constants.AuditActionRefundAttemptApproved:                  refundAttemptApproved,
@@ -816,6 +821,10 @@ func NewRegistry() *Registry {
 				Type: constants.AuditResourceRefundChannelRefund, Name: "渠道原路退款事实",
 				IdentityFields: []string{"id", "refund_no", "channel_refund_status", "channel_refund_no", "channel_refund_request_no", "channel_refund_amount", "failure_reason", "anomaly_flag"},
 			},
+			constants.AuditResourceCommissionClawback: {
+				Type: constants.AuditResourceCommissionClawback, Name: "佣金回溯明细",
+				IdentityFields: []string{"id", "refund_id", "refund_no", "original_commission_id", "order_id", "order_no", "shop_id", "commission_source", "amount", "balance_after", "withdrawable", "status", "created_at"},
+			},
 			constants.AuditResourceEnterprise: {
 				Type: constants.AuditResourceEnterprise, Name: "企业",
 				IdentityFields: []string{"id", "enterprise_code", "enterprise_name", "owner_shop_id"},