docs(billing): dual-run stand-up results — shadow import done, reconciliation 2 match / 7 delta (stopped before flip)

docs/superpowers/2026-05-27-fusion-billing-session-handoff.md

@@ -133,6 +133,24 @@ All four chunks of #2 are now built. The brainstorm "which slice" question resol
   **NOTE:** Cursor's 7-file WIP remains uncommitted locally and was never deployed — when
   Cursor finishes, a normal `./deploy.sh` will ship it (and re-sync `.env`).
 
+**Dual-run stand-up results (2026-05-27) — STOPPED here for review, NOT flipped:**
+- Read-only role `odoo_billing_ro` created on nexacloud Postgres (192.168.1.50); DSN set in
+  `ir.config_parameter` `fusion_billing.nexacloud_dsn` on nexamain. Test Connection OK
+  (read 7 users / 232 plans / 87 subscriptions).
+- **Shadow import committed on nexamain**: 7 partners, 232 plan catalogs, 87 draft shadow
+  subscriptions; 0 skipped, 0 failed. (NOTE: importer takes ALL plans/subs regardless of
+  active status → ~464 NC-* products now in the prod ERP catalog. Consider filtering to
+  `is_active` plans / active subscriptions, or prune the shadow records — all reversible.)
+- **Reconciliation pass**: 9 (sub,period) rows had real billing activity → **2 match, 7
+  delta**, 0 failed. The 7 deltas, MUST resolve before flipping:
+  1. **One-off / non-subscription invoices** (3 rows: $877.99, $872.66, $32.20) — nexacloud
+     invoices with NULL subscription_id (fees/manual/credits); not modeled per-subscription.
+  2. **List-price ≠ actual-invoiced** (4 rows: Odoo $200/$50 vs actual ~$9.1x) — likely
+     proration or NexaCloud invoicing ≠ plan list price.
+- **2d bug surfaced (analysis-only, not safety):** `_reconcile_rows` with an empty
+  `subscription_external_id` matches NULL-field orders instead of skipping → spurious
+  delta rows for the one-off invoices. Add `if not sub_ext: skip`.
+
 **Remaining before go-live (gated on infra / ops you do):**
 1. Grant the read-only DSN (`fusion_billing.nexacloud_dsn`) — see the module README — then
    Test Connection → dry-run import → review → real import.