fix(calendar-sync): re-derive status from a declined occurrence override

A recurring event declined for one occurrence still synced with :STATUS: accepted, because apply-single-exception merged the override attendees but never re-derived the user's status from them, so filter-declined never dropped it. Re-derive :status via find-user-status when the exception overrides :attendees, leaving the inherited status when the override doesn't name the user. Four new tests cover declined, accepted, no-attendee, and user-absent overrides.

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