feat: 新增玩家管理与转账对账相关功能

1.  新增完整的后台玩家管理CRUD接口，包括列表、创建、详情、更新、删除
2.  新增转账订单冲正和人工处理功能，支持待对账订单状态变更
3.  扩展钱包流水和转账订单的状态支持，新增reversed、manually_processed等状态
4.  新增玩家API数据统一输出类，标准化玩家信息返回格式

app/Http/Controllers/Api/V1/Admin/Wallet/TransferOrderReconcileController.php

@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Wallet;
+
+use App\Models\TransferOrder;
+use App\Support\ApiResponse;
+use App\Support\LotteryMessage;
+use App\Exceptions\WalletOperationException;
+use App\Services\Wallet\LotteryTransferService;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\Wallet\TransferOrderReverseRequest;
+use App\Http\Requests\Admin\Wallet\TransferOrderManuallyProcessRequest;
+use Illuminate\Http\JsonResponse;
+
+/**
+ * 后台：转账订单对账操作（冲正 / 人工处理）。
+ * PRD §12：待对账 -> 已冲正 / 已人工处理。
+ */
+final class TransferOrderReconcileController extends Controller
+{
+    public function __construct(
+        private readonly LotteryTransferService $transferService,
+    ) {}
+
+    public function reverse(TransferOrderReverseRequest $request, string $transferNo): JsonResponse
+    {
+        $order = TransferOrder::query()->where('transfer_no', $transferNo)->first();
+        if ($order === null) {
+            return ApiResponse::error(__('wallet.order_not_found'), 404);
+        }
+
+        try {
+            $this->transferService->reconcileTransferOrder(
+                $order,
+                'reverse',
+                (string) $request->validated('remark', ''),
+            );
+        } catch (WalletOperationException $e) {
+            return ApiResponse::error(
+                LotteryMessage::wallet($request, $e->lotteryCode),
+                $e->lotteryCode,
+                null,
+                $e->httpStatus,
+            );
+        }
+
+        return ApiResponse::success(['transfer_no' => $transferNo, 'status' => 'reversed']);
+    }
+
+    public function manuallyProcess(TransferOrderManuallyProcessRequest $request, string $transferNo): JsonResponse
+    {
+        $order = TransferOrder::query()->where('transfer_no', $transferNo)->first();
+        if ($order === null) {
+            return ApiResponse::error(__('wallet.order_not_found'), 404);
+        }
+
+        try {
+            $this->transferService->reconcileTransferOrder(
+                $order,
+                'manually_process',
+                (string) $request->validated('remark', ''),
+            );
+        } catch (WalletOperationException $e) {
+            return ApiResponse::error(
+                LotteryMessage::wallet($request, $e->lotteryCode),
+                $e->lotteryCode,
+                null,
+                $e->httpStatus,
+            );
+        }
+
+        return ApiResponse::success(['transfer_no' => $transferNo, 'status' => 'manually_processed']);
+    }
+}