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feat: evidence-bound financial foundations (01–06, 08–10) - #24
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Implements raw unit semantics, PIT lifecycle/universe, explicit corporate-action terms and return index, tri-state permissions, purpose calendars, immutable source adjudication/corrected snapshots, SEC fiscal quarters/TTM, macro vintages and disclosure look-through. See docs/FINANCIAL_FOUNDATIONS.md for APIs, references and boundaries. Includes synthetic negative cases and a small sourced Apple SEC fact extract. Integrates existing US-data and risk-PIT branches as prerequisites, without changing main. Local financial tests and lint pass; full-suite Windows process-lock/long-path behavior is recorded separately. This PR does not certify historical market coverage or live trading. Downstream repositories will pin this commit.