feat(incrservice): add transactional offset resets

[VioletQwQ-0]

What type of PR is this?

• API-change
• BUG
• Improvement
• Documentation
• Feature
• Test and CI
• Code Refactoring

Which issue(s) this PR fixes:

issue #23143

What this PR does / why we need it:

This is the next prerequisite after #26027. It does not expose ALTER TABLE ... AUTO_INCREMENT=N yet.

The invariant in this PR is that an AUTO_INCREMENT offset reset and its allocator-cache transition belong to the same transaction:

• the resetting transaction sees its pending offset without publishing it to other transactions;
• statement or transaction rollback retires the private reset cache;
• commit publishes a cache for the allocation epoch actually used by the write;
• stale builders and old cache generations cannot become active after reset/reload/close;
• accepted allocator actions drain during close, while a canceled queued reset cannot mutate the store.

The shared service interface now carries autoIncrEpoch and TxnOperator through both production allocation callers. memStore and sqlStore gain monotonic SetOffset plus DDL-constrained ForceSetOffset; all implementations and mocks are updated atomically.

Out of scope for this PR:

• planner/compiler support for the user-facing ALTER syntax;
• COPY/CLONE allocator reconciliation;
• rolling-upgrade enablement for mixed-version TNs;
• end-to-end BVT for the final SQL behavior.

Diff size, separated for reviewability:

• production: +1303 / -86
• tests: +1832 / -8
• mocks: +292 / -18

Validation:

• go test -race ./pkg/incrservice -count=1
• go test ./pkg/sql/colexec/preinsert ./pkg/sql/colexec/table_clone ./pkg/frontend/test ./pkg/vm/engine/test/testutil -count=1
• go test ./pkg/... -run '^$'
• git diff --check
• exact-head mo-pr-preflight-review: PASS at 891781d3a927b80b54d38e381ebee0d749c1c589

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[mergify]

Merge Queue Status

• ✅ Entered queue — 2026-07-24 07:39 UTC · Rule: main · triggered by rule Automatic queue on approval for main
• ✅ Checks passed · in-place
• ✅ Merged — 2026-07-24 10:32 UTC · at 0b5540411601ed63ca4d48f5c35642ec9944d15e · squash

This pull request spent 2 hours 52 minutes 48 seconds in the queue, including 1 hour 8 minutes 19 seconds running CI.

Required conditions to merge

• #review-threads-unresolved = 0 [🛡 GitHub branch protection]
  • feat(incrservice): add transactional offset resets #26085
• github-review-approved [🛡 GitHub branch protection] (documentation)
  • feat(incrservice): add transactional offset resets #26085
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  • feat(incrservice): add transactional offset resets #26085
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[gouhongshen]

Codex automated review

No findings. The prior lifecycle and memStore transactionality findings are fixed on this head. The epoch/private-cache transitions, rollback/commit cleanup, allocator shutdown, callers, and boundary handling are consistent. Diff/format checks and moerr tests passed; the incrservice race suite could not run because the required local libmo.dylib artifact is absent.