gsinghpal 956678dd27 docs(fusion_accounting): roadmap design for Enterprise takeover
Adds the brainstormed roadmap design that turns fusion_accounting from an
AI-only extension into a full replacement for Odoo 19 Enterprise accounting
(account_accountant, account_reports, accountant, account_followup, plus
selected satellites) for Nexa client deployments.

Covers:
- Sub-module topology (9 modules + meta-module): _core, _bank_rec, _reports,
  _dashboard, _followup, _assets, _budget, _ai, _migration
- Data preservation strategy: bank reconciliations verified preserved
  automatically (live in Community account.partial.reconcile);
  shared-field-ownership pattern for Enterprise extension fields on
  account.move; pre-uninstall migration wizard for Enterprise-only tables
- Phased roadmap: Phase 0 foundation through Phase 7+ optional satellites,
  with Bank Rec as Phase 1 priority and Reports as the largest phase
- Architecture rules: hybrid mirror/abstract zones, fusion.* naming,
  runtime coexistence detection, zero hard Enterprise deps
- Cross-version upgrade workflow: pinned Odoo source snapshots per version,
  annual diff ritual, UPGRADE_NOTES.md per sub-module
- AI integration via adapter pattern (current AI tools route through
  adapters that prefer fusion native, fall back to Enterprise, then to
  pure Community)
- Testing strategy, security, performance, multi-company/currency,
  localization, hosting

Implementation of each phase happens in subsequent sessions, each with
its own writing-plans pass starting with Phase 0 Foundation.

Made-with: Cursor
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