* feat(enable-banking): safe pending transaction merge with sync re-import prevention
* preserve all merged pending IDs across syncs
* fix(enable-banking): harden merge locking, safe logging, and non-blocking index
* fix(enable-banking): use safe external ID in invalid currency log
* refactor(models): centralize pending transaction SQL logic
Move the SQL fragment used to identify pending transactions from the `Entry` model to a constant in the `Transaction` model. This improves maintainability and ensures that the logic for determining if a transaction is pending is defined in a single location.
* fix(enable-banking): drop dead manual_merge index, use lateral join for excluded IDs
* No net schema changes
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Co-authored-by: Juan José Mata <jjmata@jjmata.com>
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