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.sum

@@ -31,6 +31,8 @@ github.com/charmbracelet/x/exp/golden v0.0.0-20240715153702-9ba8adf781c4/go.mod
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@@ -84,6 +86,10 @@ github.com/pmezard/go-difflib v1.0.0 h1:4DBwDE0NGyQoBHbLQYPwSUPoCMWR5BEzIk/f1lZb
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@@ -97,25 +103,39 @@ github.com/spf13/cobra v1.10.2 h1:DMTTonx5m65Ic0GOoRY2c16WCbHxOOw6xxezuLaBpcU=
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