feat(payments): record an out-of-band gateway payment with its reference and date

[modernitconsultants]

Reconciling money means matching three things by id: what was due, what the ledger holds, and what the provider actually took.

The payments table already has gateway_transaction_id — but CreatePaymentDto doesn't accept it, and only the authorize/capture path can populate it. So a payment taken outside the PMS (a payment link the guest paid, a terminal, a charge made in the provider's own dashboard) can only be recorded with no reference back to the provider at all, and nothing to reconcile against a settlement report.

The settle-path guard is refined, not relaxed

It was conflating two opposites:

• A token is a chargeable instrument. Presenting one here is an attempt to take money through the settle path, and still goes via POST /payments/authorize. Unchanged.
• A transaction id is evidence a charge already happened elsewhere. Recording it after the fact is the only way that payment becomes reconcilable.

So a card method carrying a token is still refused, and a card method naming a gateway must now carry either a transaction id or use authorize — naming a provider with neither is what the original guard was really aimed at, and stays refused.

processedAt is the same argument, for time

A historical import stamped with the import date makes the ledger disagree with the settlement report it exists to be reconciled against. Optional, refused if in the future, and resolved explicitly rather than left to the object spread — where it would have been carried through as a string and then silently overwritten by the hardcoded new Date().

Specs

Both directions, including the negative control: omitting processedAt must still stamp now, or the positive test could pass while the field was ignored entirely.

Context: this came out of a two-week integration against a live property with real Square payments taken outside the PMS — the same work behind #321.