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/security/ir.model.access.csv

@@ -0,0 +1 @@
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink