feat(go): add --dry-run to fuj sync

Mirror fuj infer's read-only mode: SyncOpts.DryRun skips WriteHeader,
AppendValues, and SortByDateColumn, printing one "Dry run: would …"
line per planned operation instead. ID-dedup still runs so the output
reflects exactly what the next real sync would write.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

go/internal/services/banksync/sync_test.go

@@ -127,6 +127,23 @@ func TestSyncToSheets_ExplicitDateWindow(t *testing.T) {
 	}
 }
 
+func TestSyncToSheets_DryRun(t *testing.T) {
+	sh := &sheets.Fake{Values: map[string][][]any{"SHEETID/A1:K": {}}}
+	fioFake := &fio.Fake{Transactions: testFioTxns}
+
+	n, err := SyncToSheets(context.Background(), "SHEETID", fioFake, sh,
+		SyncOpts{Days: 30, Sort: true, DryRun: true})
+	if err != nil {
+		t.Fatal(err)
+	}
+	if n != 2 {
+		t.Errorf("want 2 planned, got %d", n)
+	}
+	if len(sh.Appended) != 0 {
+		t.Error("dry-run must not call AppendValues")
+	}
+}
+
 // syncIDFor mirrors what SyncToSheets computes for a given fio.Transaction.
 func syncIDFor(tx fio.Transaction) string {
 	currency := tx.Currency