kernel(calendar): the year is the primitive, the day is derived

Transfers make per-date resolution impossible to do correctly: resolving 25
March can push a feast onto 26 March, and RG 97-98 has coinciding I-class
feasts transfer in table order, which needs global knowledge. So year computes
a whole liturgical year in one pass and day indexes into it. Pure, no cache, no
mutable state.

This commit resolves each day but does not yet place deferred transfers; they
are recorded with a reason. Task 6 adds the placement pass.

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