fix: use delta-based budget tracking for compression top-ups

[ananas-block]

Summary

• Switch from absolute to delta-based budget tracking in compressible top-up calculations to prevent double-counting the rent deficit when both rent exemption increase and write top-up are needed.

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✨ Finishing touches

🧪 Generate unit tests (beta)

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• Commit unit tests in branch fix/audit-issue-13-double-rent-deficit

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