feat: financial foundations integration - #19
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Implements requested financial-data foundations; see docs/FINANCIAL_FOUNDATIONS.md for supported APIs, explicit units, failure policies and limitations. QExec: exact atomic corporate-action accounting and evidence-required status. Factors: explicit turnover/actual-amount liquidity definitions with legacy defaults preserved. Pins QDK 271a65e (PR #24 in quant-data-kit). Includes existing US and risk-PIT prerequisite branches; no main merge. Local complete suites pass: execution 239 tests, factors 130 tests with 91.72% coverage. Synthetic tests verify mechanics, not real-data coverage or investability.