feat(fusion_accounting_reports): seed P&L report definition

Adds data/report_pnl.xml seeding a company-agnostic fusion.report record
for the Income Statement (report_type='pnl'). Line specs are loaded via
eval= so Odoo passes a real Python list to the JSON field instead of a
string-encoded blob.

Structure: Revenue (sign -1) - Operating Expenses (sign -1) = Net Income
(subtotal above 2). Comparison defaults to previous_year.

Bumps manifest to 19.0.1.0.5.

Made-with: Cursor

fusion_accounting_reports/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Reports',
-    'version': '19.0.1.0.4',
+    'version': '19.0.1.0.5',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented financial reports (P&L, balance sheet, trial balance, GL).',
     'description': """
@@ -31,6 +31,7 @@ menu hides; the engine and AI tools remain available for the chat.
     ],
     'data': [
         'security/ir.model.access.csv',
+        'data/report_pnl.xml',
     ],
     'assets': {
         'web.assets_backend': [