Add exact derivative research accounts, lifecycle and daily replay

[PureSaber]

Adds a single-currency derivative research account backed by the existing exact ledger: atomic baskets, tick slippage and fees, futures variation settlement, premium-funded long/short options, cash expiry and explicit physical exercise/assignment. Declared per-contract margin is included in snapshots; existing cash-equity restrictions remain unchanged.

Adds causal daily replay, transaction exports, responsive reports and artifact/hash/balance verification. Missing held-position prices, zero-liquidity fills, missing settlement/fixings and maintenance breaches fail explicitly. No live order API, SPAN, automatic optimal exercise or negative-price execution is claimed.

Validation: locked dependencies installed and pip check passed; 382 tests passed, overall branch-inclusive coverage 94.04%, ledger pure branches 92.36%, all existing core branch gates >=90%; Ruff check/format passed. Tests cover short reversals, exact multipliers, expiry, physical delivery, margin, atomic rollback, causality and report tampering.

Dependency: quant-data-kit immutable commit 3b1684dfb1ecddd0c7df95f1fbac9b21119e9f55 (PR #36).

[PureSaber]

Self-review completed (not an independent reviewer): exact-money accounting, basket rollback/idempotency, availability-to-next-bar ordering, settlement and option lifecycle boundaries reviewed. All 382 regression tests pass; GitHub Python 3.10/3.11/3.12 and CodeQL pass at this head. Shared derivative reports include explicit synthetic/retrospective provenance, declared modeling assumptions, hashes and per-currency balance verification. No live orders or strategy profitability certification.