feat(docs): put-xlsx with excelize cutover workbook

Add internal/xlspipe (github.com/xuri/excelize/v2) and oo docs put-xlsx
to generate multi-sheet budgets with named inputs, SUM/AVG/MIN formulas,
cross-sheet links, Russian labels, and cell comments for OnlyOffice.

Template cutover-portugal: sheets Ввод, Вс 6.09, Чт 3.09, Ср гип, Сводка.
Upload via UploadProjectFileReplacing (--replace default).

Co-authored-by: Cursor <cursoragent@cursor.com>

go.mod

@@ -17,6 +17,7 @@ require (
 	github.com/mattn/go-runewidth v0.0.15
 	github.com/muesli/termenv v0.16.0
 	github.com/spf13/cobra v1.10.2
+	github.com/xuri/excelize/v2 v2.11.0
 	gopkg.in/yaml.v3 v3.0.1
 	modernc.org/sqlite v1.56.0
 )
@@ -42,15 +43,21 @@ require (
 	github.com/muesli/reflow v0.3.0 // indirect
 	github.com/ncruces/go-strftime v1.0.0 // indirect
 	github.com/remyoudompheng/bigfft v0.0.0-20230129092748-24d4a6f8daec // indirect
+	github.com/richardlehane/mscfb v1.0.7 // indirect
+	github.com/richardlehane/msoleps v1.0.6 // indirect
 	github.com/rivo/uniseg v0.4.7 // indirect
 	github.com/spf13/pflag v1.0.9 // indirect
+	github.com/tiendc/go-deepcopy v1.7.2 // indirect
+	github.com/xuri/efp v0.0.1 // indirect
+	github.com/xuri/nfp v0.0.2-0.20250530014748-2ddeb826f9a9 // indirect
 	github.com/yuin/goldmark v1.8.2 // indirect
 	github.com/yuin/goldmark-emoji v1.0.3 // indirect
-	golang.org/x/net v0.55.0 // indirect
+	golang.org/x/crypto v0.53.0 // indirect
+	golang.org/x/net v0.56.0 // indirect
 	golang.org/x/sync v0.21.0 // indirect
 	golang.org/x/sys v0.47.0 // indirect
-	golang.org/x/term v0.43.0 // indirect
-	golang.org/x/text v0.37.0 // indirect
+	golang.org/x/term v0.44.0 // indirect
+	golang.org/x/text v0.38.0 // indirect
 	modernc.org/libc v1.74.4 // indirect
 	modernc.org/mathutil v1.7.1 // indirect
 	modernc.org/memory v1.11.0 // indirect