feat(P03): l2-regulatory-reporting manifest (T-3.4)

---ci---
phase: 3
milestone: v1.0
status: execute
persona: infra-stub-engineer
task: T-3.4
requirements:
  covered: [REQ-04, REQ-05]
---/ci---

Wave 1, task T-3.4. Creates modules/l2/l2-regulatory-reporting/manifest.yaml composing
5 L1s by name (D-020). All referenced L1 names exist in modules/l1/.

modules/l2/l2-regulatory-reporting/manifest.yaml

@@ -0,0 +1,27 @@
+name: l2-regulatory-reporting
+kind: l2
+description: Regulatory compliance and reporting for energy trading
+l1s:
+  - name: l1-eks-fargate
+    inputs:
+      cluster_name: regulatory-cluster
+      region: us-east-1
+      cpu_arch: arm64
+  - name: l1-iam-role
+    inputs:
+      role_name: regulatory-reporting-role
+      trust_policy: '{"Version":"2012-10-17","Statement":[{"Effect":"Allow","Principal":{"Service":"eks.amazonaws.com"},"Action":"sts:AssumeRole"}]}'
+  - name: l1-lambda
+    inputs:
+      function_name: regulatory-reporter
+      runtime: python3.11
+      handler: index.handler
+  - name: l1-sqs
+    inputs:
+      queue_name: regulatory-queue
+      visibility_timeout: "120"
+  - name: l1-s3
+    inputs:
+      bucket_name: acdl-regulatory-archive
+      region: us-east-1
+      retention_days: "2555"