feat(fusion_accounting_reports): fusion.report.engine 5-method API

The engine orchestrator. compute_pnl, compute_balance_sheet,
compute_trial_balance, compute_gl, drill_down. All controllers,
wizards, AI tools must route through these methods; no direct
SQL aggregation from anywhere else.

Internal pipeline: validate -> fetch hierarchy -> SQL aggregate
-> resolve line_specs -> optional comparison + anomaly. Uses raw
SQL for the per-account aggregate (the perf-critical step), ORM
for everything else.

Per-company report lookup with global fallback (company_id desc
nulls last). Balance sheet uses 1970 epoch as date_from for
cumulative-since-inception semantics.

7 new tests, 42 total passing.

Made-with: Cursor

fusion_accounting_reports/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Reports',
-    'version': '19.0.1.0.3',
+    'version': '19.0.1.0.4',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented financial reports (P&L, balance sheet, trial balance, GL).',
     'description': """