Add revenue lifecycle safeguards

[roncodes]

Summary

• Add a Ledger revenue lifecycle service for order cancellation, order deletion, invoice deletion, restore handling, transaction voiding, paid-invoice review metadata, and reversal journal creation.
• Keep order and invoice observers thin by delegating lifecycle behavior to the shared service.
• Add a dry-run-first repair command for inactive orders, deleted or inactive invoices, and missing revenue recognition reversals.
• Add source-contract coverage for the lifecycle delegation and repair command registration.

Validation

• PHP syntax checks passed for the touched Ledger service, command, observer, provider, and test files.
• Cached diff whitespace check passed.
• Local Pest/PHPUnit execution was blocked by missing or mismatched server test dependencies.