feat(fusion_accounting_followup): Phase 4 skeleton + plan
35-task plan to replace Enterprise account_followup module: - Multi-level dunning (gentle reminder -> firm warning -> legal) - AI augmentation: contextual follow-up text generation + payment risk scoring + tone selection - HYBRID engine: shared primitives + persisted level/run/cache models - Per-partner state: current level, paused-until, history - Coexists with Enterprise (group_fusion_show_when_enterprise_absent) - Same V19 conventions + test pyramid + perf-budget discipline as Phases 1-3 Made-with: Cursor
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