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.