feat: cap return-of-capital at holder cost basis (#535) - #712
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- Make DataKey2 pub(crate) so #[contracttype] skips XDR spec generation; the enum exceeds the 40-case SC_SPEC_UDT_MAX_CASES union limit and the derive panics with LengthExceedsMax. - Define MAX_PROOF_DEPTH in merkle_helpers.rs and re-export from lib.rs so crate::merkle_helpers::MAX_PROOF_DEPTH imports resolve. - Drop duplicate EVENT_PROOF_REJECT_DEPTH const (proof_reject_depth). - Drop duplicated mod declarations for test_close_period, test_compute_share_decomposition_prop and test_merkle_root_rotation. - Remove duplicate setup_offering shim in test_close_period.rs and fix setup_offering_with_contract_id to use the 10-arg register_offering signature. - cargo fmt compliance.
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Closes #535
Enforces cap on tax-bucket return-of-capital distributions so they cannot exceed the holder's remaining cost basis. Any excess is reclassified.