feat(validation): add backend deprecation validation for mandate_id
- Add DeprecatedFieldsConfig with excluded_merchant_ids and deprecated_fields list
- Add DeprecatedField error variant (IR_52) for structured deprecation errors
- Implement validate_deprecated_fields() in payments helpers using OnceLock
- Excluded merchants: urbanclap, abo_factory (can still use mandate_id)
- mandate_id alternative: mandate_data