fix(finance): 收敛内部 SKU 履约路由与载体状态

统一内部 SKU 与渠道主/兜底解析，禁止并列主渠道。

运营指定渠道改为先创建真实载体，失败保持明确 pending。

历史缺载体、多载体冲突和自动发货兜底统一由管道修复。

迁移人工配置与旧 sku_code 规则，补充严格预检和集成测试。

apps/backend/scripts/reclassify-post-cutover.ts

@@ -36,7 +36,9 @@ async function loadCandidates(limit: number): Promise<Candidate[]> {
         FROM internal_sku_channels c
         WHERE c.enabled
           AND c.channel IN ('affiliate_dash', 'manual', 'third_party_voucher')
-          AND btrim(c.internal_sku) = COALESCE(NULLIF(btrim(oi.manual_sku_key), ''), btrim(oi.sku_name))
+          AND btrim(c.internal_sku) = resolve_internal_sku(
+            oi.manual_sku_key, oi.sku_name, oi.sku_code
+          )
         ORDER BY
           c.priority ASC,
           CASE c.channel
@@ -68,7 +70,7 @@ async function loadCandidates(limit: number): Promise<Candidate[]> {
         )
         AND NOT EXISTS (
           SELECT 1 FROM work_orders wo
-          WHERE wo.order_item_id = oi.id AND wo.status = 'accepted'
+          WHERE wo.order_item_id = oi.id
         )
         AND NOT EXISTS (
           SELECT 1 FROM cost_snapshots cs