fix(go): pass raw value to FormatDate so numeric serial-day dates format

The transaction-row parser in services/membership/sources.go used a
helper (`getVal`) that did `fmt.Sprint(row[i])` before passing to
`matching.FormatDate`.  The Sheets API returns date-formatted cells
as `float64` (Sheets serial-day numbers); pre-stringifying defeated
`FormatDate`'s `case float64:` dispatch, so values like 46147 leaked
through unchanged as the string "46147" instead of being converted
to "2026-05-05".

Surfaced by `make parity` (M5.4) — every `transactions[].date` on
/api/adults and /api/juniors differed between Python and Go.  Python
side passes the raw value through directly (`isinstance(val, (int,
float))` in scripts/match_payments.py format_date), so it was always
correct.

Added a `getRaw` helper that returns row[i] without stringifying;
only the date column needs it.  Extended TestLoadTransactions with
a numeric-serial-day row to lock in the regression.

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

go/internal/services/membership/sources.go

@@ -394,9 +394,19 @@ func parseTransactionRows(rows [][]any) ([]reconcile.Transaction, error) {
 		return fmt.Sprint(row[i])
 	}
 
+	// getRaw returns row[i] without stringifying — needed for FormatDate to
+	// dispatch on the underlying numeric type (Sheets returns serial-day
+	// numbers as float64). Stringifying first defeats that dispatch.
+	getRaw := func(row []any, i int) any {
+		if i < 0 || i >= len(row) {
+			return nil
+		}
+		return row[i]
+	}
+
 	var txns []reconcile.Transaction
 	for _, row := range rows[1:] {
-		dateStr := matching.FormatDate(getVal(row, idxDate))
+		dateStr := matching.FormatDate(getRaw(row, idxDate))
 		amountRaw := row[idxAmount]
 		if idxAmount < 0 || idxAmount >= len(row) {
 			amountRaw = ""