Add institutional account transfer revenue guard

[zergzorg]

@algora-pbc /claim #20

Summary

• Adds a self-contained institutional account transfer revenue guard for issue Revenue Infrastructure #20.
• Validates revenue-impacting lab or institutional account transfers before subscriptions, AI compute credits, and analytics-license entitlements move between organizations.
• Checks outstanding invoices, PO transfer authority, budget-owner approval, SSO domain changes, consortium discount caps, license scope continuity, compute-credit ownership, and effective-date proration.
• Emits deterministic finance review packets, audit digests, JSON/Markdown/SVG artifacts, and an MP4 demo.

Scope boundaries

• Uses synthetic data only.
• Does not call Stripe, PayPal, SSO, procurement, DPA, KYB/KYC, or payment systems.
• Avoids overlap with existing billing ledger, usage metering, payment webhook/failover, dispute/SLA/tax/FX/royalty/forecast, plan migration/downgrade, storage overage, trial/promotion, procurement, invoice acceptance, sanctions/export-control, consortium-only pricing, and compute idempotency slices.

Validation

• npm run check
• npm test
• npm run demo
• ffprobe -v error -show_entries format=duration,size -show_entries stream=codec_name,width,height -of default=noprint_wrappers=1 reports/demo.mp4
• git diff --check