feat(imports): add HDFC India delimited import

[aafre]

Summary

• add strict content-detected hdfc_in_delimited_v1 support for HDFC .txt/.csv exports
• preserve source references without using them as external IDs and canonicalize explicit money-out/money-in direction
• add ordered closing-balance reconciliation, derived baseline confirmation, INR/account binding safeguards, and inline legacy institution correction
• reject unsupported HDFC formatted text, spreadsheets, unknown text, and password-protected PDFs with actionable guidance
• expose adapter metadata and reconciliation evidence through the existing preview workflow, with browser confirmation UI

Validation

• uv run ruff check .
• uv run ruff format --check .
• uv run mypy src
• uv run pytest (138 passed)
• node --check src/pfa/web/app.js

Chaining

This PR targets feat/typed-accounts-transfer-events and should be merged after the parent branch.