Links an uploaded document directly to a posted verifikation (journal
entry) via the staged-operation pattern. Covers imported/manual vouchers
that have no bank-transaction row — the gap left by
gnubok_attach_document_to_transaction.
- New MCP tool gnubok_link_document_to_voucher (bookkeeping:write scope)
- New pending-operation type link_document_to_voucher (medium risk)
- Commit executor with WORM guard: refuses to re-link a doc already
pinned to a different posted JE (BFL 5 kap 6 §); allows overwriting
a draft-JE link; maps period-lock throws to 409
- 5 executor unit tests covering 404, WORM 409, draft-allow, happy
path, and period-lock
Signed-off-by: Jonas Flodén <jonas@floden.nu>