CONV-220: Test image to image cost

[menvil]

Summary

• Adds failing tests for image-to-image conversion cost estimation (PNG→JPG, JPG→WEBP = 1 credit)
• Adds png() and jpg() factory states to FileRecordFactory

Test plan

• Tests exist and fail with LogicException (not implemented yet)

🤖 Generated with Claude Code

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Summary by cubic

Add unit tests to enforce that image-to-image conversions (PNG→JPG, JPG→WEBP) cost 1 credit, aligning with Linear CONV-220. Introduce png() and jpg() states in FileRecordFactory to simplify test setup.

^{Written for commit e737081. Summary will update on new commits.}

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