hyperscale-stack / businessid / 28648357537

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test: reach 100% statement coverage on VAT, EUID, SIREN, SIRET

Add public tests for every code branch reachable through the public
API, and internal tests for defensive fallthroughs (format-check
gated paths) so they remain safe under future refactors.

- providers/vat: +40 checksum cases covering DNI/NIE prefixes, BG
  alt-alt path, CZ 8d/9d/10d switch branches (r==0, r==1, r==10,
  alt month codes 51-62/21-32/71-82), IE 7D+2L path, IE 'W' check,
  GB algo 97 (non-9755), GB 12d, NO r==0, IS kennitala, LV natural
  person, PT/SI/PL/NL boundary branches, CY letter mismatch, plus
  a checksums_internal_test.go for helpers gated by format.
- providers/euid: +30 register cases (BG checksum path, ES DNI/NIE,
  CZ 8d IČO r==0/r==1/r==10, EE alt-weights, LT alt-weights, PT
  check-zero, per-country InvalidChars branches) plus
  nationals_internal_test.go for defensive helpers.
- providers/siren: add TestValidateChecksumWithDerogation and
  siren_internal_test.go covering the nil-map fallback in
  WithDerogation.
- providers/siret: add siret_internal_test.go for the equivalent
  nil-map branch.

Also add a public NewRegisterValidator constructor so EUID callers
can build register-validators for non-EU codes via the escape hatch.

Numbers: 722 tests pass with -race, coverage 100.0% (statements),
lint clean.

7 of 7 new or added lines in 1 file covered. (100.0%)

2419 of 2419 relevant lines covered (100.0%)

19.6 hits per line