wolph / mt940 / 34110908008

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fix: let the first statement materialise the transaction boundary

Follow-up to #138. Instead of converting the boundary to a tuple before
the loop, hand the first collection's frozenset to the later ones. The
bare-string rule stays in one place, a one-shot iterable is consumed
exactly once, and input without any :20: block never touches it, which
matches the behaviour before #138 for that input.

The parametrised test now builds its iterator per run, so a repeated or
re-run test no longer fails on an exhausted iterator. A counting boundary
covers the iteration count for multi-block and block-less input.

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