platform-wallet: make Rust the single source of Core transaction accounting (drop Swift re-derivation)

[lklimek]

Summary

Make Rust the single source of Core transaction accounting (net_amount, direction, ownership). Remove the independent re-derivation in the Swift SDK.

Problem

Two implementations compute the same values with different rules:

• SwiftData: reconcileTransactionAccounting in PlatformWalletPersistenceHandler.swift, run on load and at the end of each persistence round.
• Rust: the SQLite repair core_history::repair_record and the live wallet projection.

Where they differ:

• Swift requires every prevout to resolve, passes allOutputsOwned = false, and re-encodes contact exclusion from a raw account-type tag.
• Rust recovers ownership from the UTXO table and distinguishes internal transfers from external outputs.
• Asset-lock direction also differs between the live path and the repair paths (see fix(platform-wallet)!: restore Core spending state and repair persisted accounting #5150 review).

The same wallet can therefore show different history on DET (SQLite) and iOS (SwiftData), and every checker or contact-ownership change must be made twice. packages/swift-sdk/CLAUDE.md already states that Rust owns this logic.

Plan

1. fix(platform-wallet)!: replay recorded transaction history on load for every persister #5220 (stacked on fix(platform-wallet)!: restore Core spending state and repair persisted accounting #5150) hands the stored history to Rust on load, including the stored net_amount and direction.
2. Follow-up: after the load-time replay, fold per-account slices into wallet-level records, diff them against the stored values, and emit only corrected records through the normal persist callbacks. Never downgrade a stored spend when prevout history is missing.
3. Delete the Swift re-derivation: reconcileTransactionAccounting, accountingDirty, reconciledAccounting, the preserveLockAccounting special case, and the related tests.
4. Add a parity test between the fold and SQLite repair_record.

Open decisions

• Cross-wallet rows: a SwiftData PersistentTransaction is keyed by txid across all local wallets, while Rust emits per-wallet values. Proposal: add a spends_wallet_funds flag to TransactionRecordFFI and keep one precedence rule in Swift.
• Live gap: if a spender is already chain-locked and pruned when its funding transaction is discovered later in the same session, Rust corrects the record only at the next load.

References

• TODO(persist-accounting-backfill-marker), TODO(test-round-accounting-failure) (Swift).
• Review threads on fix(platform-wallet)!: restore Core spending state and repair persisted accounting #5150.

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