feat(format): default output to dist/examples house style

Align the formatter defaults and layout with the hand-formatted reference
procedures in dist/examples so a clean `pgtidy fmt` produces the house style.

config.Default():
- align_param_types: false (no type-column alignment in param lists)
- plpgsql_declare_align_type / plpgsql_declare_align_eq: true

Formatter:
- routine header: leading-comma params at column 0, first param at one
  indent, RETURNS/LANGUAGE/volatility/SECURITY each indented one level
- %type / %rowtype printed tight (isPctTypeBoundary)
- DECLARE = / := / DEFAULT column padded only to the widest declaration
  that carries an assignment
- WHERE continuations in body UPDATE/DELETE: AND/OR aligned with WHERE
- EXCEPTION aligned to its enclosing BEGIN; column-0 comment continuations
  kept flush-left

Safety gate:
- SemanticallyEqual tolerates CRLF vs LF inside string literals (normNL);
  the formatter re-emits all layout with st.Newline, so a \r\n inside a
  multi-line string literal is normalisation, not a code change. This was
  why action_init and event_exec_func previously refused to format.

Corpus:
- add the four CRLF reference files as idempotence/safety fixtures
- regenerate test_a and test_mm_proc goldens

FOR...LOOP body indentation keeps the existing +1 convention (LOOP aligned
with FOR); the dist/examples use +2, so loop-body regions differ by
whitespace only.

pkg/format/body.go

@@ -177,7 +177,10 @@ func formatDeclareVars(b *strings.Builder, toks []cst.Tok, st config.Style) {
 			if nw > nameColW {
 				nameColW = nw
 			}
-			if tw > typeColW {
+			// typeColW drives the '='/':='/DEFAULT column (align_eq only), so
+			// only declarations that actually carry an assignment participate —
+			// a bare "name type;" must not widen it.
+			if tw > typeColW && declHasAssignment(body) {
 				typeColW = tw
 			}
 		}
@@ -207,7 +210,7 @@ func formatDeclareVars(b *strings.Builder, toks []cst.Tok, st config.Style) {
 			writeDeclareAligned(b, body, st, nameColW, typeColW)
 		} else {
 			for j, t := range body {
-				if j > 0 && needSpace(body[j-1].Tok, t.Tok) {
+				if j > 0 && needSpace(body[j-1].Tok, t.Tok) && !isPctTypeBoundary(body, j) {
 					b.WriteByte(' ')
 				}
 				b.WriteString(caseText(t.Tok, st))
@@ -220,6 +223,32 @@ func formatDeclareVars(b *strings.Builder, toks []cst.Tok, st config.Style) {
 	}
 }
 
+// declHasAssignment reports whether a DECLARE variable body (name type … ) has
+// a default assignment ( := / = / DEFAULT ) at paren depth 0.
+func declHasAssignment(body []cst.Tok) bool {
+	depth := 0
+	for _, t := range body {
+		switch t.Tok.Kind {
+		case lexer.LParen, lexer.LBracket:
+			depth++
+		case lexer.RParen, lexer.RBracket:
+			if depth > 0 {
+				depth--
+			}
+		}
+		if depth != 0 {
+			continue
+		}
+		if t.Tok.Kind == lexer.Operator && (t.Tok.Text == ":=" || t.Tok.Text == "=") {
+			return true
+		}
+		if t.Tok.Kind == lexer.Ident && lowerASCII(t.Tok.Text) == "default" {
+			return true
+		}
+	}
+	return false
+}
+
 // declareNameTypeWidth returns the rendered width of the name and type portions
 // of a DECLARE variable declaration (without the default assignment).
 // Format is: [name type [:= default]] or [name type [DEFAULT default]].
@@ -256,7 +285,7 @@ func declareNameTypeWidth(body []cst.Tok, st config.Style) (nameW, typeW int) {
 	}
 	var tb strings.Builder
 	for j, t := range typeTokens {
-		if j > 0 && needSpace(typeTokens[j-1].Tok, t.Tok) {
+		if j > 0 && needSpace(typeTokens[j-1].Tok, t.Tok) && !isPctTypeBoundary(typeTokens, j) {
 			tb.WriteByte(' ')
 		}
 		tb.WriteString(caseText(t.Tok, st))
@@ -315,7 +344,7 @@ func writeDeclareAligned(b *strings.Builder, body []cst.Tok, st config.Style, na
 
 	var typeStr strings.Builder
 	for j, t := range typeTokens {
-		if j > 0 && needSpace(typeTokens[j-1].Tok, t.Tok) {
+		if j > 0 && needSpace(typeTokens[j-1].Tok, t.Tok) && !isPctTypeBoundary(typeTokens, j) {
 			typeStr.WriteByte(' ')
 		}
 		typeStr.WriteString(caseText(t.Tok, st))
@@ -429,7 +458,12 @@ func formatBodyStatements(text string, st config.Style) string {
 			}
 		case "exception":
 			inException = true
-			effectiveDepth = 0
+			// EXCEPTION belongs to its nearest enclosing BEGIN, so align it one
+			// level in from the current block body (col 0 for the outermost).
+			effectiveDepth = blockDepth - 1
+			if effectiveDepth < 0 {
+				effectiveDepth = 0
+			}
 		}
 
 		baseIndent := strings.Repeat(st.Indent, effectiveDepth)
@@ -589,7 +623,13 @@ func formatBodyStmtLines(lines []bline, baseIndent string, st config.Style) []st
 	for i, ll := range lines {
 		text := ll.text
 		indent := baseIndent
-		if i > 0 && ll.indent != "" && !isStandaloneBodyKeyword(ll.text, "then", "else", "elsif", "elseif") {
+		switch {
+		case i > 0 && ll.indent == "" && len(significantBodyTokens(text)) == 0:
+			// A column-0 comment line trailing a multi-line (commented-out)
+			// statement is a continuation the author left flush-left — keep it
+			// there rather than re-indenting it to block depth.
+			indent = ""
+		case i > 0 && ll.indent != "" && !isStandaloneBodyKeyword(ll.text, "then", "else", "elsif", "elseif"):
 			indent = ll.indent
 		}
 		out = append(out, indent+text)
@@ -639,7 +679,9 @@ func reindentBodyDML(lines []bline, baseIndent string, st config.Style) []string
 			continue
 		}
 		if lineDepth == 0 && (kw == "and" || kw == "or") {
-			out = append(out, baseIndent+st.Indent+strings.TrimSpace(text))
+			// House style: AND/OR line up with the WHERE keyword; the first
+			// predicate is indented two levels under it.
+			out = append(out, baseIndent+strings.TrimSpace(text))
 			afterWhere = false
 			updateBodyParenDepth(text, &parenDepth)
 			continue