persist completed Filed acknowledgement receipts in an account-scoped bounded SQLite ledger
merge receipts through authenticated, CSRF-protected, non-cacheable APIs
keep Acknowledge & next instant and local-first while pending receipts retry on healthy refresh
reconcile receipts from another device before rendering and re-open review when Gitea advances updated_at
TDD proof
RED: store test failed on missing module; API test failed 404; client sync tests failed on missing pending()/sync route
GREEN: focused 9 tests passed
Full suite: 1679 passed, 1 skipped in 94.24s
Static verification: Python compileall and Node syntax checks passed
Closes #880
## Product slice
- persist completed Filed acknowledgement receipts in an account-scoped bounded SQLite ledger
- merge receipts through authenticated, CSRF-protected, non-cacheable APIs
- keep Acknowledge & next instant and local-first while pending receipts retry on healthy refresh
- reconcile receipts from another device before rendering and re-open review when Gitea advances `updated_at`
## TDD proof
- RED: store test failed on missing module; API test failed 404; client sync tests failed on missing `pending()`/sync route
- GREEN: focused 9 tests passed
- Full suite: `1679 passed, 1 skipped in 94.24s`
- Static verification: Python compileall and Node syntax checks passed
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Closes #880
Product slice
updated_atTDD proof
pending()/sync route1679 passed, 1 skipped in 94.24s