Extract shared pending export reconciliation logic into PendingExportReconciliationService

[JayVDZ]

Summary

There is duplication in pending export reconciliation logic between:

• SyncTaskProcessorBase.ProcessPendingExport() - handles confirmation during sync
• SyncImportTaskProcessor.ReconcilePendingExportsAsync() - handles confirmation during import

Both perform similar work but with different approaches. Consider extracting shared logic into the PendingExportReconciliationService to reduce duplication and ensure consistent behaviour.

Context

This was identified during analysis of the sync processor base class extraction. The sync processors (Full/Delta) share a base class because they have ~90% identical code. The import processor is fundamentally different (connector interaction, pagination, file-based imports) so doesn't benefit from the same base class approach.

However, the pending export reconciliation logic is similar enough that it could be consolidated.

Acceptance Criteria

• Review both implementations to identify common logic
• Extract shared functionality into PendingExportReconciliationService
• Update both callers to use the shared service
• Ensure consistent behaviour between sync and import reconciliation
• Add/update tests as needed

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