refactor(x/distribution): audit QA (backport #21316)

[mergify]

Description

PR related to #20955

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Summary by CodeRabbit

• Documentation

  • Updated links in the distribution module documentation to reference the latest Protocol Buffer files, ensuring accuracy in schema definitions.

• Tests

  • Added new test cases to validate token allocation logic under various commission scenarios, enhancing overall test coverage.

• Bug Fixes

  • Improved error handling in several functions to provide clearer and more informative error messages for better debugging and context understanding.

• Chores

  • Refined internal code comments for clarity and consistency, including corrections to typographical errors in documentation.

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This is an automatic backport of pull request #21316 done by [Mergify](https://mergify.com).

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