feat: basis= harmonized/raw with v4/v5 dual-accept

Adds schema_version 5 support alongside the existing v4 corpus:
.validate_schema() now accepts a supported set (4, 5) instead of a single
expected version, and cog_spending()/cog_revenue() gain basis =
c("harmonized", "raw"). Harmonized basis routes to new
spending_annotated_harmonized / revenue_annotated_harmonized views built on
spending_long_harmonized / revenue_long_harmonized (REPLACE(harmonized_code
AS item_code), excluding aggregate and NA-harmonized rows); raw basis is
byte-identical to the pre-Phase-R2 behavior. On a v4 corpus, an unspecified
basis silently resolves to "raw" with a provenance note; an explicit
basis = "harmonized" aborts with an actionable message.

Provenance gains basis, basis_note, and a harmonization block
(applied/na_rows_excluded/na_amount_excluded). The five new schema-v5-only
SQL views (harmonized long/annotated views, harmonization_map,
harmonization_recipes, series_breaks_pq) are registered conditionally on
manifest$schema_version >= 5, since DuckDB's read_parquet() errors eagerly
at CREATE VIEW time when the backing file doesn't exist on a v4 corpus.

Fixture corpus regenerated to schema_version 5 / years 2011, 2012, 2019,
2020 (2011->2012 spans the wide-aggregate -> modern-leaf format boundary
needed for the harmonization/recipe work), with the harmonization_map /
harmonization_recipes / series_breaks parquet tables bundled alongside the
existing metadata registries.

inst/sql/22-spending_long_harmonized.sql

@@ -0,0 +1,6 @@
+CREATE OR REPLACE VIEW spending_long_harmonized AS
+SELECT * REPLACE (harmonized_code AS item_code)
+FROM long
+WHERE NOT is_aggregate
+  AND harmonized_code IS NOT NULL
+  AND LEFT(harmonized_code, 1) IN ('E', 'F', 'G', 'K');

inst/sql/23-revenue_long_harmonized.sql

@@ -0,0 +1,6 @@
+CREATE OR REPLACE VIEW revenue_long_harmonized AS
+SELECT * REPLACE (harmonized_code AS item_code)
+FROM long
+WHERE NOT is_aggregate
+  AND harmonized_code IS NOT NULL
+  AND LEFT(harmonized_code, 1) IN ('T', 'A', 'U', 'B', 'C', 'D');

inst/sql/33-harmonization_map.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW harmonization_map AS
+SELECT *
+FROM read_parquet('{url}data/harmonization_map.parquet');

inst/sql/34-harmonization_recipes.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW harmonization_recipes AS
+SELECT *
+FROM read_parquet('{url}data/harmonization_recipes.parquet');

inst/sql/35-series_breaks_pq.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW series_breaks_pq AS
+SELECT *
+FROM read_parquet('{url}data/series_breaks.parquet');

inst/sql/42-spending_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW spending_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM spending_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

inst/sql/43-revenue_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW revenue_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.revenue_subtype
+FROM revenue_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);