feat(go/M2.7-2.9): port domain/matching package

New go/internal/domain/matching package porting three helpers from
scripts/match_payments.py:

- BuildNameVariants: normalized ASCII variants from a member name (nickname
  in parens, last/first split, len<3 filtered); variants[0] is always the
  full base name — MatchMembers relies on this invariant.
- MatchMembers: auto/review confidence matching with an exact-name
  short-circuit pass that prevents nickname substrings (tov) from firing
  inside longer surnames (ottova); common-surname filter for review tier.
- FormatDate: nil/empty/""/serial int/float64 (since 1899-12-30, fractional
  days supported)/YYYY-MM-DD passthrough/garbage → never errors.
- InferTransactionDetails: composes BuildNameVariants+MatchMembers+
  ParseMonthReferences; falls back to sender-only member match and
  date-derived month when text carries no signal.

21 table-driven tests; all expected values verified against live Python
on 2026-05-06. go-build, go-test, go-lint all clean.

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

go/internal/domain/matching/format_date.go

@@ -0,0 +1,41 @@
+package matching
+
+import (
+	"fmt"
+	"strings"
+	"time"
+)
+
+var sheetsEpoch = time.Date(1899, 12, 30, 0, 0, 0, 0, time.UTC)
+
+// FormatDate normalizes a date value from Google Sheets.
+//
+// Accepts nil, empty string, int/float64 Sheets serial days since 1899-12-30,
+// a pre-formatted "YYYY-MM-DD" string (returned as-is), or any other value
+// (returned as fmt.Sprint(v).TrimSpace). Never returns an error.
+//
+// Ports scripts/match_payments.py format_date.
+func FormatDate(val any) string {
+	if val == nil {
+		return ""
+	}
+	switch v := val.(type) {
+	case int:
+		return sheetsEpoch.Add(time.Duration(float64(v) * 24 * float64(time.Hour))).Format("2006-01-02")
+	case int64:
+		return sheetsEpoch.Add(time.Duration(float64(v) * 24 * float64(time.Hour))).Format("2006-01-02")
+	case float64:
+		return sheetsEpoch.Add(time.Duration(v * 24 * float64(time.Hour))).Format("2006-01-02")
+	case string:
+		s := strings.TrimSpace(v)
+		if s == "" {
+			return ""
+		}
+		if len(s) == 10 && s[4] == '-' && s[7] == '-' {
+			return s
+		}
+		return s
+	default:
+		return strings.TrimSpace(fmt.Sprint(v))
+	}
+}