Add Spec.Data.Value.Budget — non-builtin valueOf evidence

Adds `Spec.Data.Value.Budget` with the lookup matrix for `valueOf` across
S1 / S3 / S8 / S100 value shapes at ada / middle / last / miss positions,
plus the standalone `unsafeDataAsValue` baseline per shape. Generated 96
golden files (eval / pir / uplc per bundle, 32 bundles total) capture CPU
and Memory cost evidence.

Companion to the merge PR for `valueOf` rewrite. This branch is kept
separate so the goldens — which only regenerate on upstream plugin or
cost-model changes, not on actual regressions — don't bloat the main
PR's diff or CI.

For IntersectMBO/plutus-private#2242.

Author: Unisay

plutus-tx-plugin/plutus-tx-plugin.cabal

@@ -273,6 +273,7 @@ test-suite plutus-ledger-api-plugin-test
     Spec.Data.MintValue.V3
     Spec.Data.ScriptContext
     Spec.Data.Value
+    Spec.Data.Value.Budget
     Spec.Envelope
     Spec.MintValue.V3
     Spec.ReturnUnit.V1

plutus-tx-plugin/test-ledger-api/Spec.hs

@@ -5,6 +5,7 @@ import Spec.Data.Budget qualified
 import Spec.Data.MintValue.V3 qualified
 import Spec.Data.ScriptContext qualified
 import Spec.Data.Value qualified
+import Spec.Data.Value.Budget qualified
 import Spec.Envelope qualified
 import Spec.MintValue.V3 qualified
 import Spec.ReturnUnit.V1 qualified
@@ -28,6 +29,7 @@ tests =
     , Spec.Data.ScriptContext.tests
     , Spec.Data.Value.test_EqValue
     , Spec.Data.Value.test_valueOf
+    , Spec.Data.Value.Budget.tests
     , Spec.Data.MintValue.V3.tests
     , Spec.Envelope.tests
     , Spec.ReturnUnit.V1.tests