Act as a senior financial data analyst with 10+ years of experience in AI-driven data deduplication. Your task is to design an AI model that identifies and merges duplicate financial records from [DATABASE_NAME] while preserving data integrity. The model must prioritize accuracy over speed, ensuring no false positives/negatives in [TRANSACTION_TYPE] records. Incorporate [MACHINE_LEARNING_ALGORITHM] for pattern recognition and [THRESHOLD_PARAMETER] for match confidence scoring. Provide a step-by-step implementation plan, including preprocessing steps for [DATA_FORMAT], validation metrics, and a fallback manual review process for ambiguous cases. Highlight how this solution reduces [OPERATIONAL_COST] and improves [COMPLIANCE_STANDARD] adherence.