Use microimpute target filters for source imputations

[MaxGhenis]

Summary

• replace the temporary per-target QRF wrapper with microimpute target_filters in legacy CPS/SIPP surfaces and calibration source imputations
• exclude ACS/SIPP allocated source values at the target level while preserving observed targets from the same donor row
• add imputation provenance instructions so future changes update both legacy and calibration surfaces
• require microimpute>=2.0.5; uv resolves microimpute 2.1.0

Tests

• env -u UV_FROZEN uv run ruff check policyengine_us_data/utils/source_quality.py policyengine_us_data/datasets/sipp/sipp.py policyengine_us_data/calibration/source_impute.py policyengine_us_data/datasets/cps/cps.py tests/unit/test_source_quality.py tests/unit/datasets/test_cps_file_handles.py tests/unit/calibration/test_source_impute.py tests/unit/datasets/test_sipp_ssi_disability.py tests/unit/datasets/test_sipp_tip_columns.py
• env -u UV_FROZEN uv run python -m pytest tests/unit/test_source_quality.py tests/unit/datasets/test_sipp_tip_columns.py tests/unit/datasets/test_sipp_ssi_disability.py tests/unit/calibration/test_source_impute.py tests/unit/datasets/test_cps_file_handles.py -q