field_entree_liee is multi-value, but the single #tags entity_autocomplete rendered it as one comma-separated text box -- functionally correct but easy to mistake for "only one entrée can be linked". Rebuilt as one autocomplete field per link plus an "Ajouter une référence" button (the classic Drupal multi-value pattern, matching the Répartition paragraphs widget already used elsewhere in this form). Clearing a field's text drops that link on save, rather than a "remove" button -- a remove button would need to shift every later delta, which fights Drupal's own value-restoration-on-AJAX-rebuild (verified live: that restoration only works cleanly for pure appends at a stable delta, which is all addItem() does). Verified end-to-end via raw AJAX POSTs against a real 3-entrée versement: initial load pre-fills 3 separate fields, "Ajouter" appends a 4th empty one without disturbing the first 3, and submitting with one field cleared and a new one filled saves exactly the expected set.
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