feat: audit official NT009 indicators and layout evidence in PHP (#95)

[vitormattos]

Objective

Build reproducible, fully PHP-based official source evidence for NT009 v1.01 (Anexo VI v1.04.01 / Anexo VII v1.03.00) using the isolated PhpSpreadsheet toolchain introduced in #97.

Implemented

• Direct official government XLSX downloads, checked against recorded SHA-256 values:
  • Anexo VI 103a150dd6f56ec8edcaa3a453b59a1b0e096d7cd5025d7bd06a387f141ddf39
  • Anexo VII 95f30a44ee94adeea57fb92f3a0337b1e62fdc106f393e73894087889be9e5aa
• Full, reproducible and immutable offline TSV resources/domains/indicadores-operacao-ibscbs-v1.03.00.tsv, extracted from exact official columns A (code), C (characteristic), D (DFe location) in the cIndOp Public sheet. Every published code is retained; no filtering based on advisory indNFSe restrictions.
• Full raw Annex VI layout-row evidence exported to a machine-readable JSON report. Excel helper formulas are ignored, not evaluated.
• Deterministic offline PHPUnit tests, source-byte provenance and a dedicated advisory live CI job comparing all 40 versioned triplets directly to the official file, retaining source workbooks/report as artifacts.

Observed Anexo VII changes

• 26 codes in the current Anexo C v1.01.
• 40 codes in the official Anexo VII v1.03.00.
• 18 added, 4 removed, and 21 existing codes changed text; complete results preserved by the audit report. This is not an instruction to delete historical codes or silently change production behavior.

Validation — 2026-10-08

All nine PR workflows are green (including the underlying live snapshot-reproduction and official Annex VII comparison jobs) on d5b2f74b6bb14312678b7ac04249e175670b9f87, including the underlying official-download job and its exact 40-row comparison.

Important limits

• The existing production OfficialDomainCatalog::operationIndicator() still reads Anexo C v1.01. The new TSV is an additional frozen snapshot only.
• No new DPS/XML fields, XSD switching, tax calculation or consumer dependency update is activated. Confirm official production deployment, effective date and conditional rules before implementing or enabling the NT009 XML layout.
• Anexo VIII remains non-enforcing while consultative.

Stacked on #97. Review #97 first. Issue #95 remains open; this PR delivers source/provenance evidence, not complete fiscal conformity. No merge requested.