feat(fusion_accounting_bank_rec): add empty sub-module skeleton

Scaffold the fusion_accounting_bank_rec sub-module with directory
tree, manifest, empty package __init__ files, empty ACL CSV, icon,
and Enterprise reference snapshots. No models, controllers, or
business logic yet — installs cleanly on V19 westin-v19 dev DB.

Made-with: Cursor

fusion_accounting_bank_rec/__manifest__.py

@@ -0,0 +1,37 @@
+{
+    'name': 'Fusion Accounting — Bank Reconciliation',
+    'version': '19.0.1.0.0',
+    'category': 'Accounting/Accounting',
+    'sequence': 28,
+    'summary': 'Native V19 bank reconciliation widget with AI confidence scoring + behavioural learning.',
+    'description': """
+Fusion Accounting — Bank Reconciliation
+========================================
+Replaces Odoo Enterprise's account_accountant bank-rec widget with a
+native V19 OWL implementation reading/writing Community's
+account.partial.reconcile tables.
+
+Features:
+- Strict mirror of all Enterprise UI components (zero functional loss)
+- AI confidence badges with one-click Accept and ranked alternatives
+- Behavioural learning from historical reconciliations
+- Local LLM ready (Ollama, LM Studio) via OpenAI-compatible adapter
+- Coexists with account_accountant (Enterprise wins by default)
+
+Built by Nexa Systems Inc.
+    """,
+    'icon': '/fusion_accounting_bank_rec/static/description/icon.png',
+    'author': 'Nexa Systems Inc.',
+    'website': 'https://nexasystems.ca',
+    'maintainer': 'Nexa Systems Inc.',
+    'depends': ['fusion_accounting_core'],
+    'external_dependencies': {
+        'python': ['hypothesis'],
+    },
+    'data': [
+        'security/ir.model.access.csv',
+    ],
+    'installable': True,
+    'application': False,
+    'license': 'OPL-1',
+}