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/service.go

@@ -882,155 +882,6 @@ func (s *Service) resubmitPrecheck(refund *model.RefundRequest) error {
 	return errors.New(errors.CodeInvalidStatus, "当前状态不允许重新提交退款申请")
 }
 
-// deductAllCommission 幂等回扣该订单所有已入账佣金。
-// 每条佣金在独立事务中锁定并失效；全部完成后才设置退款单完成标记。
-func (s *Service) deductAllCommission(ctx context.Context, refundID uint) {
-	logger := s.logger
-
-	// 查询退款单
-	var refund model.RefundRequest
-	if err := s.db.Where("id = ?", refundID).First(&refund).Error; err != nil {
-		logger.Error("佣金回扣：查询退款单失败", zap.Uint("refund_id", refundID), zap.Error(err))
-		return
-	}
-	ctx = auditcontext.With(ctx, auditcontext.Context{
-		ActorKind: constants.AuditActorSystemTask, ActorID: constants.AuditActorIDRefundCommissionPostProcessing,
-		ActorName: "退款佣金自动回扣任务", Source: constants.AuditSourceWorker, CorrelationID: refund.RefundNo,
-	})
-	if refund.CommissionDeducted {
-		return
-	}
-
-	// 先确认订单佣金已计算完成；否则可能与异步佣金计算竞态：
-	// “无已入账记录”会被误判为“无需回扣”并提前置 commission_deducted，随后佣金才入账且不再回溯。
-	var order model.Order
-	if err := s.db.Select("commission_status").First(&order, refund.OrderID).Error; err != nil {
-		logger.Error("佣金回扣：查询订单佣金状态失败", zap.Uint("refund_id", refundID), zap.Uint("order_id", refund.OrderID), zap.Error(err))
-		return
-	}
-	if order.CommissionStatus == model.CommissionStatusPending {
-		logger.Info("佣金回扣：订单佣金尚未计算完成，等待重试", zap.Uint("refund_id", refundID), zap.Uint("order_id", refund.OrderID))
-		return
-	}
-
-	// 查询该订单所有已入账佣金记录
-	var commissions []model.CommissionRecord
-	if err := s.db.Where("order_id = ? AND status = ?", refund.OrderID, constants.CommissionStatusReleased).Find(&commissions).Error; err != nil {
-		logger.Error("佣金回扣：查询佣金记录失败", zap.Uint("refund_id", refundID), zap.Uint("order_id", refund.OrderID), zap.Error(err))
-		return
-	}
-
-	if len(commissions) == 0 {
-		logger.Info("佣金回扣：无已入账佣金记录", zap.Uint("refund_id", refundID))
-		// 无佣金需要回扣，直接标记完成
-		s.db.Model(&model.RefundRequest{}).Where("id = ?", refundID).Update("commission_deducted", true)
-		return
-	}
-
-	allSucceeded := true
-	// 对每条佣金记录执行扣减
-	for _, commission := range commissions {
-		if err := s.deductSingleCommission(ctx, &refund, &commission); err != nil {
-			allSucceeded = false
-			s.recordCommissionFailure(ctx, &refund, &commission, err)
-			logger.Error("佣金回扣：单条佣金扣减失败",
-				zap.Uint("refund_id", refundID),
-				zap.Uint("commission_id", commission.ID),
-				zap.Uint("shop_id", commission.ShopID),
-				zap.Int64("amount", commission.Amount),
-				zap.Error(err),
-			)
-			// 继续处理下一条，不中断
-		}
-	}
-	if !allSucceeded {
-		return
-	}
-
-	// 全部完成后标记退款单佣金已回扣
-	if err := s.db.Model(&model.RefundRequest{}).Where("id = ?", refundID).Update("commission_deducted", true).Error; err != nil {
-		logger.Error("佣金回扣：更新回扣标记失败", zap.Uint("refund_id", refundID), zap.Error(err))
-	}
-}
-
-// deductSingleCommission 回扣单条佣金记录：先拒绝该店铺待审核提现释放冻结余额，
-// 再扣减佣金钱包（允许余额为负），最后失效佣金记录并创建流水。
-func (s *Service) deductSingleCommission(ctx context.Context, refund *model.RefundRequest, commission *model.CommissionRecord) error {
-	return s.db.WithContext(ctx).Transaction(func(tx *gorm.DB) error {
-		var current model.CommissionRecord
-		if err := tx.WithContext(ctx).Clauses(clause.Locking{Strength: "UPDATE"}).Where("id = ?", commission.ID).First(&current).Error; err != nil {
-			return errors.Wrap(errors.CodeDatabaseError, err, "锁定退款佣金记录失败")
-		}
-		if current.Status == constants.CommissionStatusInvalid {
-			return nil
-		}
-		if current.Status != constants.CommissionStatusReleased {
-			return errors.New(errors.CodeInvalidStatus, "退款佣金状态不允许回扣")
-		}
-		var existingCount int64
-		if err := tx.WithContext(ctx).Model(&model.AgentWalletTransaction{}).
-			Where("reference_type = ? AND reference_id = ? AND transaction_type = ? AND status = ?",
-				constants.ReferenceTypeCommission, current.ID, constants.AgentTransactionTypeCommissionDeduct, constants.TransactionStatusSuccess).
-			Count(&existingCount).Error; err != nil {
-			return errors.Wrap(errors.CodeDatabaseError, err, "复核退款佣金回扣流水失败")
-		}
-		if existingCount > 0 {
-			if err := tx.WithContext(ctx).Model(&model.CommissionRecord{}).Where("id = ?", current.ID).
-				Update("status", constants.CommissionStatusInvalid).Error; err != nil {
-				return errors.Wrap(errors.CodeDatabaseError, err, "复核后失效退款佣金记录失败")
-			}
-			return nil
-		}
-		// 全库统一加锁顺序：申请行 → 尝试行 → 钱包行（钱包永远最后）。
-		// 待审提现的加锁与释放额计算必须发生在钱包加锁之前，否则与企微终态消费者
-		// （申请 → 尝试 → 钱包）形成 A→B、B→A 的死锁环。
-		rejects, err := s.collectPendingWithdrawalRejects(ctx, tx, current.ShopID)
-		if err != nil {
-			return err
-		}
-		var wallet model.AgentWallet
-		if err := tx.WithContext(ctx).Clauses(clause.Locking{Strength: "UPDATE"}).
-			Where("shop_id = ? AND wallet_type = ?", current.ShopID, constants.AgentWalletTypeCommission).
-			First(&wallet).Error; err != nil {
-			return errors.Wrap(errors.CodeDatabaseError, err, "锁定退款佣金钱包失败")
-		}
-		if err := s.applyPendingWithdrawalRejects(ctx, tx, &wallet, refund, rejects); err != nil {
-			return err
-		}
-		result := tx.WithContext(ctx).Model(&model.AgentWallet{}).
-			Where("id = ? AND version = ?", wallet.ID, wallet.Version).
-			Updates(map[string]any{"balance": gorm.Expr("balance - ?", current.Amount), "version": gorm.Expr("version + 1")})
-		if result.Error != nil {
-			return errors.Wrap(errors.CodeDatabaseError, result.Error, "扣减退款佣金钱包失败")
-		}
-		if result.RowsAffected != 1 {
-			return errors.New(errors.CodeConflict, "退款佣金钱包版本已变化")
-		}
-		refType, refID := constants.ReferenceTypeCommission, current.ID
-		transaction := &model.AgentWalletTransaction{
-			AgentWalletID: wallet.ID, ShopID: current.ShopID, UserID: refund.Creator,
-			TransactionType: constants.AgentTransactionTypeCommissionDeduct, Amount: -current.Amount,
-			BalanceBefore: wallet.Balance, BalanceAfter: wallet.Balance - current.Amount,
-			Status: constants.TransactionStatusSuccess, ReferenceType: &refType, ReferenceID: &refID,
-			Creator: refund.Creator, ShopIDTag: current.ShopID,
-		}
-		if err := tx.WithContext(ctx).Create(transaction).Error; err != nil {
-			return errors.Wrap(errors.CodeDatabaseError, err, "创建退款佣金回扣流水失败")
-		}
-		updated := tx.WithContext(ctx).Model(&model.CommissionRecord{}).
-			Where("id = ? AND status = ?", current.ID, constants.CommissionStatusReleased).
-			Update("status", constants.CommissionStatusInvalid)
-		if updated.Error != nil {
-			return errors.Wrap(errors.CodeDatabaseError, updated.Error, "失效退款佣金记录失败")
-		}
-		if updated.RowsAffected != 1 {
-			return errors.New(errors.CodeConflict, "退款佣金状态已变化")
-		}
-		current.Status = constants.CommissionStatusInvalid
-		return s.appendCommissionAudit(ctx, tx, refund, &current, &wallet, transaction)
-	})
-}
-
 // pendingWithdrawalReject 是一条待审提现的本次拒绝事实。
 // releaseAmount 是本次实际释放额：接入企业微信审批的申请取尝试记录事实，
 // 从未关联审批实例的存量申请取申请金额；已结算尝试的本次释放额为 0。