[EPIC] Add an IRC deletion ledger and migration
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epic
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- Java
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Description
### Describe the proposal
After design approval, implement the durable IRC control-plane record required to track retained Iceberg-table deletions independently of optional `table_meta` projection.
The accepted schema, physical store, identifiers, migration path, and supported deployment modes remain design dependencies.
### Task list
- [ ] Finalize the approved ledger schema and migration plan.
- [ ] Implement transactional lifecycle storage operations.
- [ ] Add supported-mode configuration gating.
- [ ] Add backend-matrix, migration, and concurrency tests.
- [ ] Document upgrade and rollback behavior.
Depends on: #12393
Related to: #12392
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