fix(tally): align guarded ledger import XML

[lamemustafa]

Functional summary

Aligns the network-free ledger import renderer with documented Tally master XML:

• creates include the documented LEDGER/@NAME selector and child <NAME>;
• rename alters select the existing name in the NAME attribute and emit the replacement child <NAME>;
• optional-field Some → None alters fail closed until explicit Tally clear semantics are qualified.

Source issue

Part of #46.

Testing

• cargo fmt --manifest-path src-tauri/Cargo.toml --all -- --check
• cargo test --locked -p bridge-tally-write
• cargo clippy --locked -p bridge-tally-write --all-targets -- -D warnings
• git diff --check
• Review checklist: synthetic fixtures carry no personal or customer data

Migration and rollback

• Migration/sync impact: none; the crate remains network-free and cannot dispatch HTTP.
• Destructive migration: none.
• Rollback: revert d81c4bb then 85c1bc5.

Security and Tally impact

• No endpoint, credential, storage, or live Tally write behavior changes.
• The change narrows unsafe alters and corrects deterministic preview bytes only.
• Live canary dispatch, vouchers, deletes, and generic writes remain out of scope.

[chatgpt-codex-connector]

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