Harden frontend refund creation

[jynbil1]

Summary

• load the frontend refund order record instead of storing an existence boolean before reading payment details
• replace raw Tap refund error descriptions in the form with a generic user-facing message
• log structured Tap refund failure diagnostics for operators and add a focused shell guard

/claim #59

Validation

• sh -n tests/check-frontend-refund-create-guard.sh
• sh tests/check-frontend-refund-create-guard.sh
• git diff --check
• PHP lint not run: php is not installed in this environment

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