to_bytes silently rescales a Decimal with a negative scale

Start at the pyiceberg.conversions.to_bytes entry point and decimal_to_unscaled, then run the supplied Decimal reproduction for DecimalType(10, 2). Done means mismatched signed scales are rejected rather than rescaled, while values already matching the type scale still round-trip correctly; check the impact on pyiceberg/manifest.py and pyiceberg/io/pyarrow.py.

to_bytes for DecimalType takes the absolute value of the exponent before comparing it
against the type's scale:

_, digits, exponent = value.as_tuple()
exponent = abs(int(exponent))
if exponent != primitive_type.scale:
    raise ValueError(...)

A Decimal carries the negated scale as its exponent, so a value with a negative scale
passes this check as if it had the matching positive one. decimal_to_unscaled then uses
only the digits, and the exponent is dropped:

sign, digits, _ = value.as_tuple()
return int(Decimal((sign, digits, 0)).to_integral_value())

The value is written four orders of magnitude off, with no error.

Reproduction

from decimal import Decimal
from pyiceberg.conversions import to_bytes, from_bytes
from pyiceberg.types import DecimalType

t = DecimalType(10, 2)
print(from_bytes(t, to_bytes(t, Decimal("1E+2"))))   # 0.01, expected 100.00
print(from_bytes(t, to_bytes(t, Decimal("5E+1"))))   # 0.50 for decimal(10, 1) -> 0.5, expected 50.0

This is not an exotic input. Decimal.normalize() produces exactly this form:

Decimal("100").normalize()   # Decimal('1E+2')

so a value that has been normalized, or that comes out of arithmetic that trims trailing
zeros, hits it.

Impact

to_bytes writes the lower_bounds and upper_bounds of a data file
(pyiceberg/manifest.py, _write_data_file_statistics), and the same conversion is used
in pyiceberg/io/pyarrow.py. A bound written as 0.01 instead of 100.00 makes scan
planning prune files that do hold matching rows, so a query silently returns fewer rows
than it should.

Values with a positive scale are unaffected: Decimal("100.00") round-trips correctly.

Suggested fix

Compare the signed scale, -exponent, against primitive_type.scale, so a mismatching
value is rejected instead of being silently rescaled. Rescaling the value to the type's
scale would be the other option, but that widens the contract of a function that today
requires an exact match.

Happy to open a PR.