test(etl): reproduce invalid amount coercion on live develop

[seonghobae]

Rebuilds #198 test-first from exact protected develop@f340d37caba9df0d4aeb88e5d18b78bd8cca4b60 rather than rewriting stale/conflicting #199.

This is intentionally test-only RED at exact head 6e49df6a419f8b25501e074d06fb7e3dd50381f4. EtlServiceAmountIntegrityTest reaches the real EtlService.processData(...) boundary and requires malformed, blank, excessive-precision and extreme-scale AMOUNT input to fail as INVALID_RECORD before JDBC. It also requires one invalid amount in a multi-record request to abort the entire prevalidated batch before any write.

Protected production still maps these invalid inputs to valid-looking 0.00, so the expected current result is deterministic RED. After that causal proof, apply only the bounded production correction and then align current docs/CHANGELOG without overwriting unrelated protected changes. Old #199 checks/reviews/base snapshots remain historical and do not transfer.

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