Retry failed receipts directly from upload page

[yipkaio]

Change

• Migrate SQLite to v10 so a failed receipt no longer blocks another upload of the same file; completed, processing, review-queue and voided duplicates still block it.
• Keep the selected file and business purpose on the Upload page after an error, and show Try again. Verify the previous attempt is actually FAILED before resubmitting. If the page was left, reselect the same file normally; no deletion or manual status change is needed.
• Preserve failed attempts for audit, and prevent an older failed reprocessing draft from being promoted after a newer identical upload succeeded.
• Update the user/deployment documentation and migration and duplicate tests.

Verification

• python -m pytest -q -p no:cacheprovider: 272 passed, 3 skipped.
• Frontend npm run build, npm run lint, npm run test:unit: passed (9 unit tests).

Back up SQLite and uploads together before deployment: database v10 is a forward migration. The separate one-time cleanup of existing Deleted receipts is an operator action, not a change to Ledgerly's 30-day retention policy.