Refactor import and workflow services plus adapter seams
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# BAT-012 Design
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## Architecture summary
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- Introduce `jarca_ledger_mcp/application/imports_service.py` as the single application-layer home for import preview/import/rollback orchestration.
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- Introduce `jarca_ledger_mcp/infrastructure/parsers/` as the parser seam so application code no longer imports top-level parser implementations directly.
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- Keep current top-level parser modules for compatibility if needed, but route application/shared usage through the infrastructure seam.
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- Preserve `application/import_transfer_services.py` as the advanced workflow home; import-facing public functions become delegations into `imports_service.py`.
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## Changed areas
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- application import orchestration
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- infrastructure parser seam
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- service export surface / compatibility proxy
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- import regression verification docs
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## Key decisions
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1. Parser relocation is seam-first, not algorithm rewrite.
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2. Import account auto-linking/classification stays in the application layer, not in parser modules.
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3. Public API/tool names remain unchanged.
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## Verification focus
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- Import preview/import/rollback regression
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- Evidence field preservation
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- No breakage in MCP discovery and public exports
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