docs(backlog): track protocol-27 alignment and mainnet gates

[0xdevcollins]

Records the Protocol-27 alignment work in BACKLOG.md P0 and links the two tracked follow-ups:

• Verify sdk 23→27 storage decode compatibility before mainnet protocol-27 upgrade #91 — verify sdk 23→27 storage decode compatibility before any mainnet apply_upgrade (decode-trap gate).
• Protocol-27 mainnet upgrade rollout: version bump + timelocked deploy #92 — protocol-27 mainnet rollout (version bump to 1.4.0, testnet smoke, H6 timelocked upgrade).

Context: the live network is on Protocol 27; the repo was four SDK majors behind. #87 bumps the toolchain (soroban-sdk 27.0.0 / Rust 1.93.0 / stellar-cli 27.0.0) and is green on CI. Docs-only change.

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