fix: validate all entity IDs in max_custom_fees

[aderevets]

Validates every entity ID in max_custom_fees at precheck, not just the entry matching the payer. Applies even when the topic has no custom fees or the payer is fee exempt. Invalid IDs return INVALID_MAX_CUSTOM_FEES.

• CustomFeeLimit.account_id goes through the existing Validations.validateAccountID, plus a shard/realm check. Alias-form IDs stay valid.
• FixedFee.denominating_token_id, when populated, must be positive and in this network's shard/realm.

Placed in PreCheckValidator.checkMaxCustomFees so it covers both callers: TransactionChecker (top-level and inner-batch txns) and ScheduleCreateHandler (scheduled bodies). Takes shard/realm as longs rather than HederaConfig because hedera-app-spi requires com.hedera.node.config non-transitively.

TOPIC_FEE_190 previously registered token 0.0.0 and asserted success, so it now asserts the rejection. TOPIC_FEE_199 is about a collector not being charged, so its incidental invalid token was swapped for a valid one to keep the test on its own subject.

Closes #26528

[lfdt-bot]

✅ Snyk checks have passed. No issues have been found so far.

Status	Scan Engine	Critical	High	Medium	Low	Total (0)
✅	Open Source Security	0	0	0	0	0 issues

💻 Catch issues earlier using the plugins for VS Code, JetBrains IDEs, Visual Studio, and Eclipse.

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.

@@            Coverage Diff            @@
##               main   #26840   +/-   ##
=========================================
  Coverage     70.44%   70.44%           
  Complexity    11667    11667           
=========================================
  Files          2583     2583           
  Lines        108282   108290    +8     
  Branches      12109    12111    +2     
=========================================
+ Hits          76280    76286    +6     
- Misses        28020    28022    +2     
  Partials       3982     3982           

Files with missing lines	Coverage Δ	Complexity Δ
...era/node/app/spi/validation/PreCheckValidator.java	100.00% <100.00%> (ø)	0.00 <0.00> (ø)
.../hedera/node/app/workflows/TransactionChecker.java	91.34% <100.00%> (+0.04%)	0.00 <0.00> (ø)
.../schedule/impl/handlers/ScheduleCreateHandler.java	92.81% <100.00%> (+0.04%)	28.00 <0.00> (ø)

... and 1 file with indirect coverage changes

🚀 New features to boost your workflow:

• ❄️ Test Analytics: Detect flaky tests, report on failures, and find test suite problems.
• 📦 JS Bundle Analysis: Save yourself from yourself by tracking and limiting bundle sizes in JS merges.

[testlens-app]

✅ All tests passed ✅

🏷️ Commit: 24f68ef
▶️ Tests: 22040 executed
⚪️ Checks: 54/54 completed

---

Learn more about TestLens at testlens.app.