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## 1. 回溯实现
- [ ] 1.1 追踪退款完成、佣金计算终态、提现冻结和佣金钱包链路。
- [ ] 1.2 新增回溯明细、退款/原佣金唯一约束、状态/索引的成对迁移和 DTO。
- [ ] 1.3 实现比例分摊、最后一条舍入补差、终态等待、待审提现释放、负余额扣款及幂等消费者。
## 2. 验证
- [ ] 2.1 隔离库验证全额/部分、重复消费、佣金延迟、负余额和 up/down/up。
- [ ] 2.2 运行 `gofmt -w``go build ./cmd/api ./cmd/worker``go run cmd/gendocs/main.go``openspec validate add-commission-clawback-records --strict``openspec doctor --json`;自动化测试按项目决策为 N/A。