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/service/refund/audit.go

@@ -257,43 +257,6 @@ func assetWalletRefundTransactionResource(transaction *model.AssetWalletTransact
 	}
 }
 
-// appendCommissionAudit 将佣金失效、钱包扣减和回扣流水绑定在同一事务。
-func (s *Service) appendCommissionAudit(ctx context.Context, tx *gorm.DB, refund *model.RefundRequest, commission *model.CommissionRecord, wallet *model.AgentWallet, transaction *model.AgentWalletTransaction) error {
-	if s.auditWriter == nil {
-		return errors.New(errors.CodeInvalidStatus, "退款统一审计接缝未配置")
-	}
-	primary := audit.RefundResource(refund, constants.AuditResourceRelationPrimary, constants.AuditResourceRoleRefundTarget)
-	primary.SubjectVisibility = constants.AuditSubjectResult
-	primary.SubjectSummary = "退款佣金已处理"
-	commissionResource := audit.CommissionRecordResource(commission,
-		map[string]any{"status": constants.CommissionStatusReleased}, map[string]any{"status": constants.CommissionStatusInvalid})
-	commissionResource.SubjectVisibility = constants.AuditSubjectInternalOnly
-	transactionResource := agentWalletRefundTransactionResource(transaction, refund.ID)
-	transactionResource.Relation = constants.AuditResourceRelationAffected
-	transactionResource.Role = constants.AuditResourceRoleRefundTransaction
-	resources := []audit.ResourceInput{primary, commissionResource, agentWalletRefundResource(wallet, transaction), transactionResource}
-	var order model.Order
-	if err := tx.WithContext(ctx).First(&order, refund.OrderID).Error; err != nil {
-		return errors.Wrap(errors.CodeDatabaseError, err, "查询退款佣金关联订单审计快照失败")
-	}
-	orderResource := audit.OrderResource(&order, constants.AuditResourceRelationReference, constants.AuditResourceRoleRefundOrder)
-	orderResource.SubjectVisibility = constants.AuditSubjectInternalOnly
-	resources = append(resources, orderResource)
-	var shop model.Shop
-	if err := tx.WithContext(ctx).First(&shop, commission.ShopID).Error; err != nil {
-		return errors.Wrap(errors.CodeDatabaseError, err, "查询退款佣金关联店铺审计快照失败")
-	}
-	shopResource := audit.ShopResource(&shop, constants.AuditResourceRelationReference, constants.AuditResourceRoleRefundCommission)
-	shopResource.SubjectVisibility = constants.AuditSubjectInternalOnly
-	resources = append(resources, shopResource)
-	return s.auditWriter.Append(ctx, tx, audit.AppendInput{
-		EventID:    "refund:" + strconv.FormatUint(uint64(refund.ID), 10) + ":commission:" + strconv.FormatUint(uint64(commission.ID), 10) + ":invalidated",
-		ActionCode: constants.AuditActionRefundCommissionInvalidated, Summary: "退款失效佣金",
-		ScopeType: constants.AuditScopePlatform, Result: constants.AuditResultSuccess,
-		CorrelationID: refund.RefundNo, Resources: resources,
-	})
-}
-
 // recordRefundFailure 在原业务事务回滚后记录已定位退款的失败或拒绝。
 func (s *Service) recordRefundFailure(ctx context.Context, actionCode, summary string, refund *model.RefundRequest, order *model.Order, businessErr error) {
 	if businessErr == nil || refund == nil || refund.RefundNo == "" || s.auditWriter == nil || s.db == nil {
@@ -314,22 +277,6 @@ func (s *Service) recordRefundFailure(ctx context.Context, actionCode, summary s
 	}, businessErr)
 }
 
-// recordCommissionFailure 在单条佣金回扣事务回滚后记录失败事实。
-func (s *Service) recordCommissionFailure(ctx context.Context, refund *model.RefundRequest, commission *model.CommissionRecord, businessErr error) {
-	if businessErr == nil || refund == nil || commission == nil || s.auditWriter == nil || s.db == nil {
-		return
-	}
-	primary := audit.RefundResource(refund, constants.AuditResourceRelationPrimary, constants.AuditResourceRoleRefundTarget)
-	primary.SubjectVisibility = constants.AuditSubjectInternalOnly
-	commissionResource := audit.CommissionRecordResource(commission, map[string]any{"status": commission.Status}, nil)
-	commissionResource.SubjectVisibility = constants.AuditSubjectInternalOnly
-	s.auditWriter.RecordFailure(ctx, s.db, audit.AppendInput{
-		ActionCode: constants.AuditActionRefundCommissionInvalidated, Summary: "退款失效佣金失败",
-		ScopeType: constants.AuditScopePlatform, CorrelationID: refund.RefundNo,
-		Resources: []audit.ResourceInput{primary, commissionResource},
-	}, businessErr)
-}
-
 func refundAuditState(refund *model.RefundRequest) map[string]any {
 	return map[string]any{
 		"status": refund.Status, "approved_refund_amount": refund.ApprovedRefundAmount,