v4.44.38 CLEAN ROOT REBUILD
- Baseline: v4.44.36 user-supplied full ZIP.
- Removed ZIP wrapper app/app: archive root is application root.
- Super Admin-only PAID -> UNPAID reversal.
- Checkbox/bulk selection; mandatory reason; per-item audit.
- Backend blocks UNPAID -> PAID.
- KOPRA protection inherited.
- ensure_v44437_schema and ensure_v44438_schema defined in config/config.php.
- No historical ledger rewrite.
