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.

tests/testthat/test-manifest.R

@@ -107,6 +107,44 @@ test_that("cog_manifest returns the active session's parsed manifest", {
     expect_true(m$schema_version >= 4L)
     yrs <- vapply(m$files$long_partitions, function(p) as.integer(p$year),
                   integer(1))
-    expect_setequal(yrs, c(2019L, 2020L))
+    expect_setequal(yrs, c(2011L, 2012L, 2019L, 2020L))
+  })
+})
+
+test_that(".validate_schema accepts schema_version 4 and 5, rejects others", {
+  expect_silent(uscogdata:::.validate_schema(list(schema_version = 4L)))
+  expect_silent(uscogdata:::.validate_schema(list(schema_version = 5L)))
+  expect_error(
+    uscogdata:::.validate_schema(list(schema_version = 3L)),
+    "schema_version"
+  )
+  expect_error(
+    uscogdata:::.validate_schema(list(schema_version = 6L)),
+    "schema_version"
+  )
+})
+
+test_that("cog_open succeeds against a doctored schema_version 4 corpus (dual-accept)", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    con <- cog_open()
+    expect_true(DBI::dbIsValid(con))
+    expect_equal(as.integer(cog_manifest()$schema_version), 4L)
+
+    # Core (pre-Phase-R2) views must still register on a v4 corpus.
+    views <- DBI::dbGetQuery(con,
+      "SELECT table_name FROM information_schema.tables
+       WHERE table_schema = 'main' AND table_type = 'VIEW'"
+    )$table_name
+    expect_true(all(c("spending_annotated", "revenue_annotated") %in% views))
+
+    # Schema-v5-only harmonization views must NOT register on a v4 corpus:
+    # their parquet sources don't exist there and DuckDB's read_parquet()
+    # errors eagerly at CREATE VIEW time for a missing file/glob, so
+    # .register_views() gates these on manifest$schema_version >= 5.
+    expect_false(any(c(
+      "spending_long_harmonized", "spending_annotated_harmonized",
+      "harmonization_recipes", "harmonization_map", "series_breaks_pq"
+    ) %in% views))
   })
 })