feat(sdk-coin-sol): accepting idempotent ATA instructions

[damodarnaik699]

Ticket: TMS-1502

Support parsing and validation of idempotent Associated Token Account (ATA)
creation instructions introduced in @solana/spl-token v0.4.1.

Background:

• @solana/spl-token v0.4.1+ introduced createAssociatedTokenAccountIdempotentInstruction()
• This new instruction uses a discriminator byte (Buffer.from([1])) to enable idempotent behavior
• Unlike legacy ATA creation (empty data), idempotent instructions succeed even if the account exists
• This prevents race condition errors in concurrent transaction scenarios

Technical Details:
The idempotent instruction is created via:
createAssociatedTokenAccountIdempotentInstruction()
→ buildAssociatedTokenAccountInstruction(..., Buffer.from([1]), ...)
→ TransactionInstruction { data: Buffer.from([1]) }

The discriminator byte (0x01) identifies the instruction variant:

• data.length === 0: Legacy ATA creation (fails if account exists)
• data.length === 1 && data[0] === 1: Idempotent ATA creation (succeeds regardless)

Changes:

• Added isIdempotentAtaInstruction() helper to validate discriminator byte
• Updated getInstructionType() to accept both legacy and idempotent ATA instructions
• Both instruction types return 'InitializeAssociatedTokenAccount' for compatibility
• Added comprehensive JSDoc explaining the idempotent behavior and use cases

Benefits:

• Prevents "account already exists" errors in high-frequency scenarios
• Enables safe concurrent ATA creation from multiple services
• Backward compatible with legacy ATA instructions
• Production-ready for automated trading systems