Migration Phase_92_005:
- Fix missing dev fee on member rows
- Apply 50% discount to 2023/2024 rows that missed it
- Recalculate total_amount where it doesn't match (base - discount)
- Fix paid rows with 0 paid_amount (set paid_amount = total)
- Reset all fine_amounts to 0 (recalculated on page visit)

Code fixes:
- OverdueFineApplicator: only write fine_amount if actually changed
- SubscriptionCalculator: expose subscription_total in fine details
- SubscriptionController: pick single dev fee per year (not SUM)
- View: show correct base (subscription_total) in fine detail panel
- RetroactiveMembershipService: don't accept form paid_amount for
  status=paid (server calculates correct value); remove dev fee
  from paid_amount (dev fee is invoice-level, not per-row)
- RetroactiveWizardController: remove misleading 492/527 defaults
- OverdueFineJob: run year-round (grace period handled by calculator)
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>