feat: FormattingDetector（取消线/背景色/批注）

tests/test_formatting_detector.py

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+from copy import copy
+
+from openpyxl import Workbook
+from openpyxl.comments import Comment
+
+from genesis.data_models import CellComment, CellFormatting
+from genesis.parsers.formatting_detector import (
+    cell_comment, cell_formatting, collect_comments,
+)
+
+
+def make_wb():
+    wb = Workbook()
+    ws = wb.active
+    ws.title = "機能一覧"
+    ws["A1"] = "F001"
+    font = copy(ws["A1"].font)
+    font.strike = True
+    ws["A1"].font = font
+    ws["A2"] = "F002"
+    ws["A2"].comment = Comment("要確認", "reviewer")
+    return wb
+
+
+def test_cell_formatting_detects_strike():
+    fmt = cell_formatting(make_wb().active["A1"])
+    assert fmt is not None
+    assert fmt.strikethrough is True
+
+
+def test_cell_formatting_none_when_plain():
+    wb = Workbook()
+    ws = wb.active
+    ws["A1"] = "x"
+    assert cell_formatting(ws["A1"]) is None
+
+
+def test_cell_comment_returns_obj():
+    wb = make_wb()
+    cm = cell_comment(wb.active["A2"], "f.xlsx")
+    assert isinstance(cm, CellComment)
+    assert cm.author == "reviewer"
+    assert cm.text == "要確認"
+    assert cm.source_uri == "f.xlsx#機能一覧!A2"
+
+
+def test_collect_comments():
+    comments = collect_comments(make_wb().active, "f.xlsx")
+    assert len(comments) == 1