docs: 需求规格说明书升 V2.1（2026-10-19）

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回填 2026-10-16 业务方 24 项澄清答复（12 确认默认 / 4 项与默认不同已落实 / 仍开放三态）、
AC-12 口径修正、二次分摊拆行与月末取参实现口径；FR 42 条 / AC 12 条结构校验通过，
作废口径仅出现在修订对照与作废声明语境。

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

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