What is the grammatical analysis (إعراب) of "القمر" in the recitations "وَالْقَمَرَ قَدَّرْنَاهُ" and "وَالْقَمَرُ قَدَّرْنَاهُ" mentioned in Surat Ya-Sin?

In the reading with the rafʿ (nominative case), "the moon" (القمر) is a mubtadaʾ (subject), and its khabar (predicate) is either implied or omitted, estimated as "and a sign for them is the moon." As for the reading with the naṣb (accusative case), it falls under the category of ishtighal (preoccupation), and the word that causes it to be in the accusative case is an implicit verb that agrees with the verb mentioned after it, estimated as "and We proportioned the moon." The Kufans said: it is in the accusative case due to the verb mentioned after it, and examples of this are: "And the heaven We constructed it" (وَالسَّمَاءَ بَنَيْنَاهَا), "and the earth We spread it out" (وَالْأَرْضَ فَرَشْنَاهَا), and "and the earth after that He spread it out" (وَالْأَرْضَ بَعْدَ ذَلِكَ دَحَاهَا).