Add revenue forecast variance guard

[IAnMove]

Summary

/claim #20

Adds a distinct revenue-forecast-variance-guard/ slice for the Revenue Infrastructure bounty. This module reconciles subscription MRR, AI compute revenue/costs, and licensing pipeline forecasts into one finance review packet.

What is included

• Subscription forecast variance checks for individual, lab, and institutional plans
• Seat utilization and renewal-confidence review signals
• AI compute cost-overrun, quota-burn, and gross-margin floor checks
• Licensing pipeline slip detection and privacy/aggregation holds
• Deterministic audit digest, requirement map, JSON demo output, SVG preview, and short H.264 MP4 demo artifact

Scope differentiation

This avoids another generic billing, tax, dispute, SLA-credit, renewal, pricing-experiment, procurement, revenue-recognition, or royalty-settlement module. The slice is specifically the forecast control layer that decides whether subscription, compute, and licensing revenue should remain in the active forecast.

Validation

• npm test
• npm run demo
• ffprobe -v error -show_entries format=duration,size -show_entries stream=codec_name,width,height -of default=noprint_wrappers=1 docs/demo.mp4
• git diff --check
• focused sensitive-string scan for API keys, secrets, tokens, passwords, private keys, wallet material, and EVM addresses: no matches

AI-assisted with Codex; reviewed and locally verified before submission.