fix(log): restore unfiltered pending netting

[TaprootFreak]

Summary

• preserve signed unfiltered Kraken and Scrypt pending legs until aggregate netting
• keep the existing aggregate floor for a net-negative pending balance
• add a regression test with opposing Kraken legs for the same bank asset

Root cause

A recent change floored every unfiltered pending leg independently. This erased a negative counterpart before aggregation, allowing an opposing positive Kraken leg to survive as a phantom pending balance.

The filtered path remains unchanged. The unfiltered path now again nets all signed components before the existing totalPlusPending guard applies its zero floor.

Verification

• regression test fails against the previous implementation with a positive phantom balance
• affected test suite: 68 tests passed
• npm run format:check
• npm run lint
• npm run type-check

[github-actions]

ℹ️ New TODOs/FIXMEs (1)

+        address: yapealEUR.bic.padEnd(11, 'XXX'),

[TaprootFreak]

Review record:

• Preliminary review found one conformance issue in the new test helper; it was fixed before the final commit.
• Pre-PR verification: 2 independent reviewers, 0 findings.
• Final PR verification: 2 independent reviewers, 0 findings.
• CI: all 7 checks passed, including Build and test.

No unresolved findings remain.