Add strategy pattern architecture for BOM module processing

- Add IModuleProcessor interface defining the processor contract
- Implement cProcessor_AppendOnly strategy for modifying existing BOM rows
- Implement cProcessor_CloneNew strategy for creating new BOM rows
- Add mProcessorFactory module for creating processor instances
- Add mSpecAdditionManager module for coordinating spec addition operations
- Enhance test suite with business logic layer and pipeline integration tests

This implements the Strategy pattern to allow flexible BOM modification behaviors while maintaining clean separation of concerns.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

VBA/Modules/mProcessorFactory.bas

@@ -0,0 +1,27 @@
+' ==============================================================================
+' 模块名称: mProcessorFactory
+' 模块类别: 标准模块 (Standard Module)
+' 模块职责: 负责根据传入的策略类型标识，实例化并返回对应的业务策略对象
+' ==============================================================================
+Option Explicit
+
+' ------------------------------------------------------------------------------
+' 函数名称: GetProcessor
+' 函数功能: 根据策略别名，返回对应的 IModuleProcessor 实现类
+' 参数说明: strategyType - 策略标识 (例如 "APPEND" 或 "CLONE")
+' ------------------------------------------------------------------------------
+Public Function GetProcessor(ByVal strategyType As String) As IModuleProcessor
+    Select Case UCase(Trim(strategyType))
+        Case "APPEND"
+            ' 返回追加策略实例
+            Set GetProcessor = New cProcessor_AppendOnly
+
+        Case "CLONE"
+            ' 返回克隆新增策略实例
+            Set GetProcessor = New cProcessor_CloneNew
+
+        Case Else
+            ' 如果传入了未知的策略，主动抛出异常阻断运行
+            Err.Raise vbObjectError + 513, "ProcessorFactory", "未知的业务处理策略: " & strategyType
+    End Select
+End Function