Update back office failed credit card payments to Failed rather than deleting them

We have had agreement in principle for some time to stop rolling back failed transactions and keep them in the database for some time. We are now encountering a situation where Paypal is seemingly failing transactions but allowing them to continue as recurring contributions (which don't update to the database due to the missing first contribution.)

I am going to implement the switch to failing for back office transactions & probably add some logging since this is a data loss issue. My suspicion is that it is a bank specific issue or possibly card specific. The list of error codes is here & I will find a way to capture it

https://developer.paypal.com/docs/classic/api/errorcodes/

Targetting 4.6 & the LTS