feat: preserve ordered SQL flush evidence

[shaggitza]

Summary

• model exact SQLAlchemy flush as a bounded ordered transaction boundary
• preserve pending-versus-durable semantics and conservative transaction evidence
• version and validate deterministic SQL path reports across text, Markdown, and HTML

Validation

• 22 focused SQL transaction/model/preset tests passed
• exact-owner negative controls and complete pair accounting verified
• independent terminal review: PASS, no blockers

Partial progress on #99; the issue remains open for general feasibility, alias identity, wrappers, removed boundaries, resource coupling, and real-PR adjudication.