token-2022 immutable-owner: add pinocchio example

[MarkFeder]

Adds a Pinocchio variant of the tokens/token-2022/immutable-owner example, porting the existing Anchor version.

What it does

Creates a Token-2022 token account carrying the ImmutableOwner extension. Once initialized, the account's owner can never be reassigned — a SetAuthority(AccountOwner) on it always fails.

Notes

• No Pinocchio Token-2022 crate exists, so the CPIs are hand-built: InitializeImmutableOwner (variant 22) is invoked before InitializeAccount3 (variant 18), since the extension can only be added to an uninitialized account.
• Account size is 170 bytes: base account (165) + account-type byte (1) + ImmutableOwner TLV (4).
• Tests use litesvm + @solana/kit (mocha via tsx), matching the merged token-2022 pinocchio siblings. The test creates a real Token-2022 mint, initializes the account through the program, decodes it with getTokenDecoder() to assert the extension and stored owner, and verifies an owner change is rejected.

Verification (Linux/Docker)

• cargo build-sbf ✓
• cargo fmt --check ✓ · cargo clippy -- -D warnings ✓ · cargo test ✓
• tsc --noEmit ✓ · prettier --check ✓
• litesvm tests: 2 passing ✓

[greptile-apps]

Greptile Summary

The PR adds a Pinocchio implementation of the Token-2022 Immutable Owner example.

• Creates and rent-funds a 170-byte Token-2022 account.
• Initializes Immutable Owner before the base token account through hand-built CPIs.
• Adds LiteSVM tests covering account decoding and rejection of owner reassignment.

Confidence Score: 5/5

The PR appears safe to merge.

No blocking failure remains.

Important Files Changed

Filename	Overview
tokens/token-2022/immutable-owner/pinocchio/program/src/instructions/create_token_account.rs	Creates the extended Token-2022 account and performs ImmutableOwner and InitializeAccount3 CPIs in the required order.
tokens/token-2022/immutable-owner/pinocchio/program/src/processor.rs	Dispatches the example's single instruction to the token-account creation handler.
tokens/token-2022/immutable-owner/pinocchio/tests/test.ts	Verifies the initialized account layout and extension, and now fails immediately if either rejection-test setup transaction fails.
tokens/token-2022/immutable-owner/pinocchio/package.json	Defines the build and LiteSVM test commands with dependencies pinned through the committed lockfile.
Cargo.toml	Adds the new Pinocchio program to the Cargo workspace.

_{Reviews (2): Last reviewed commit: "test: assert setup transactions succeed ..." | Re-trigger Greptile}

[MarkFeder]

Fixed in a094423 — the rejection test now asserts both setup transactions (mint + account creation) succeed before checking the owner-change rejection.