feat(payments): send no fiscal receipt; keep the code switchable

The merchant accepts payments as a sole proprietor on НПД, which is outside
54-ФЗ: there is no online cash register, YooKassa does not serve receipts for
that regime at all (checked with their support), and each operation is reported
by the merchant to «Мой налог», which issues the чек. So no `receipt` is sent
with a payment or a refund.

This also removes a failure class rather than just code: a malformed receipt
was an API error at payment creation, which broke the purchase outright.

The fiscal code is kept dormant rather than deleted. All of it now sits behind
one switch, `BACKEND_YOOKASSA_VAT_CODE`: unset — the default — builds and sends
nothing; a 54-ФЗ rate code turns «Чеки от ЮKassa» back on unchanged. The return
is foreseeable, which is why the switch exists: НПД carries an annual income
ceiling, and losing the regime puts 54-ФЗ back in force, at which point this is
a deploy-variable edit instead of writing the integration again.

The D36 email anchor still gates a direct purchase. It had two justifications —
a recovery anchor and the receipt address — and only the second is gone; without
an email a paying customer who loses the account loses the chips with it. What
was missing is that the rule was enforced but never communicated: the wallet
showed the packs to a player signed in through VK or Telegram in a browser, and
tapping Buy produced a bare "something went wrong". It now says "add an email in
your profile" in the buy tab instead, linking to the profile; spending
already-earned chips is untouched. The predicate is a pure function so it is
covered by the node-env unit tests rather than needing a browser.

Tests: the receipt-off default is pinned by an integration test asserting a
purchase carries no receipt, and the dormant path by one that switches a VAT
code on and checks the receipt reappears with the right fiscal attributes;
plus unit coverage for the enable predicate and the wallet's email rule.

A note for whoever runs the numbers next: the shared (svelte + i18n) chunk is
now 40 bytes under its 31 KB gzip budget.

Decision D51 revised.

deploy/docker-compose.yml

@@ -177,9 +177,11 @@ services:
       BACKEND_YOOKASSA_ANDROID_SHOP_ID: ${YOOKASSA_ANDROID_SHOP_ID:-}
       BACKEND_YOOKASSA_ANDROID_SECRET_KEY: ${YOOKASSA_ANDROID_SECRET_KEY:-}
       BACKEND_YOOKASSA_ANDROID_TEST: ${YOOKASSA_ANDROID_TEST:-}
-      # VAT rate code stamped on every fiscal receipt line (54-ФЗ tag 1199). 1 = «Без НДС» (УСН/ПСН).
-      # A deploy variable, not a secret, so a rate change is a variable edit + redeploy.
-      BACKEND_YOOKASSA_VAT_CODE: ${YOOKASSA_VAT_CODE:-1}
+      # Fiscal receipts (54-ФЗ) are OFF: the merchant runs on НПД, which is outside 54-ФЗ, so no
+      # receipt is registered through the provider and each operation is reported to «Мой налог».
+      # Setting a VAT rate code (tag 1199: 1 = «Без НДС», 4 = 20%, 11 = 22%) turns receipts back on
+      # — the switch a lost НПД regime would need — with no code change.
+      BACKEND_YOOKASSA_VAT_CODE: ${YOOKASSA_VAT_CODE:-}
     # The dictionary lives on a named volume seeded from the image on first boot
     # (the image's /opt/dawg is owned by the nonroot UID, which the fresh volume
     # inherits). The admin console writes new version subdirectories here, and the