fix(receiver): harden prefetch and listener lifecycle

[GefMar]

Track delivery and prefetch capacity ownership across shutdown paths. Close pending listener reads, preserve late deliveries, and restore fail-fast transport error propagation.

Keep middleware accounting balanced, report discarded deliveries, and retain deferred lifecycle diagnostics when task group failures overlap.

Refs #528

im evaluated PR#630 and retained its valid requirement: the Receiver must not pull a message it cannot execute.

However, that implementation also introduces a broad retry loop that treats transport, middleware, and programming errors alike, while pending-read, iterator, late-delivery, and semaphore ownership remain implicit.

This PR instead fixes the underlying ownership invariant. Each admitted delivery explicitly owns capacity from broker read through callback completion, pending reads are cancelled and awaited, iterators are closed, and failures remain visible to the worker lifecycle owner.

Retry and backoff remain a separate policy rather than being introduced implicitly as part of the prefetch fix.

[codecov]

Codecov Report

❌ Patch coverage is 97.48744% with 5 lines in your changes missing coverage. Please review.
✅ Project coverage is 82.59%. Comparing base (ae2b788) to head (4321e09).

Files with missing lines	Patch %	Lines
taskiq/receiver/receiver.py	97.48%	5 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master     #645      +/-   ##
==========================================
+ Coverage   81.29%   82.59%   +1.29%     
==========================================
  Files          69       69              
  Lines        2577     2735     +158     
==========================================
+ Hits         2095     2259     +164     
+ Misses        482      476       -6     

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