Creates the Created record. Call the connect action to begin OAuth. Account-scoped. One active connection per (accountId, partner) — a second active one returns 409 (detailCode: integrations.PartnerAlreadyConnected).
If externalId is supplied and already used by another resource of this type for the owning Account, the request returns 409 ResourceConflict; create is not an upsert.
Recommended setup order for mapping defaults: create/connect, refresh reference data, list items/classes/ledger accounts/vendors, then patch mappingDefaults. Create does not accept mappingDefaults; any mappingDefaults.*Id patched later must reference normalized reference data for this same connection. Invalid, stale, or cross-connection ids return 422.
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