Test timestamp encoding at raw-SQL boundaries

Raw SQL fragments can bypass an ORM column encoder even when nearby predicates are typed. For timestamp comparisons, compile representative queries and assert the bound parameter type; a JavaScript Date reaching a driver path that expects an encoded timestamp can fail differently from the typed-column equivalent.

The transactional consequence matters: if an external receipt update and a later reconciliation statement share one transaction, failure of the later statement rolls back the earlier durable update. Diagnose this class by checking compiled parameters and transaction boundaries, not by assuming every stranded receipt has the same cause.

Applicability: raw SQL fragments carrying runtime timestamp values. Limits: typed predicates and driver versions may behave differently, and provider acceptance remains separate from durable reconciliation. PRs #897 and #936 in e3-solutions/theft document the relevant binding failure class and typed-predicate repair; the original staging cohort is omitted because it was not independently recovered.