finance/frontaccounting: Update 2.4.12 => 2.4.20HEADmain

Changelog:
https://frontaccounting.com/wbt/pages/posts/release-2.4.13-230.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.14-231.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.15-232.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.15-232.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.16-233.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.17-234.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.18-235.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.19-236.php
https://frontaccounting.com/wbt/pages/posts/release-2.4.20-237.php

- Replaced the old FreeBSD patch that enabled the late ini_set() calls.
- Upstream corrected the assignment to $deliver_to.
- Added a port patch for PDF parser and page rotation
- Add two FPDI fixes still required in upstream 2.4.20: declare
  $actual_obj and handle missing page rotation without accessing an
  array offset on false.
- Added .htaccess protection for .bak, .orig and .rej files.
- Correct the NGINX option conditional (PORT_OPTIONS:MNGINX).
- Replaced %%APACHE_VERSION%% substitutions with literal 2.4 filenames.
- Corrected the application path and session guidance; added backup
  advice.
- Remove redundant DISTNAME and DISTVERSIONSUFFIX settings.
- Regenerated all four patches using make makepatch.
- Handles empty stock-history results without PHP warnings during
  invoice/delivery voiding.
- Replaces unsupported MariaDB 10.6 with 10.11.
- Allows remote database connections without installing a local database
  client/server (Makes clear which choices install local packages.)
- Keeps mysqli unconditional and removes its duplicate conditional
  declaration.
- Fix for iconv dependency issues when sending emails.
- Use OPTIONS_SINGLE for database connectivity, requiring exactly one
  selection.
- Declare mysqli once, unconditionally.
- Replace USES+= php:cgi php:cli with USES+= php:cgi,cli. Verified that
  both arguments reach the PHP framework when no web-server option is
  selected.
- Add an optional company-specific email-template hook. Company-specific
  wording and configuration are not included
  (create company_path() . '/reporting/email_template.php).
- Replace PORTVERSION with DISTVERSION.
- Remove unnecessary MKDIR in do-install.

Retained changes include the 2.4.20 update, session and FPDI fixes, empty-stock-history handling, iconv dependency, MariaDB 10.11 and remote-database options, source-backup protection, packing-list corrections and installation guidance.

PR:		298278
Sponsored by:	UNIS Labs (vvd)
Co-authored-by:	Vladimir Druzenko <vvd@FreeBSD.org>
MFH:		2026Q3

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