Enforce MFA on critical mutation routes + post-audit foundation (A1) (#646)

* feat(lib): add canonical money + format + fetch primitives (audit Tier 0)

Foundation for post-audit cleanup: shared primitives so subsequent refactors import one helper instead of reinventing (the duplication the audit found).

- lib/money.ts: canonical roundOre/ORE_TOLERANCE (+ equalOre/isZeroOre/sumOre); lib/bokslut/rounding.ts re-exports for back-compat
- lib/utils.ts: formatAmount, formatWholeKr, formatDateTime
- lib/hooks/use-fetch.ts: generic client fetch hook (abort, bilingual errors, refetch)
- components/common/DataState.tsx: loading/error/empty wrapper over Skeleton/EmptyState
- messages: common.retry / common.load_error (sv+en)
- tests: 16 tests incl. the 1.005 half-ore case and locale-robust format assertions

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* ci(guards): ratchet against new MFA-bypassing routes and naive ore-rounding

Adds scripts/checks/no-new-antipatterns.mjs + committed baseline. Fails CI only when a PR ADDS a route hand-rolling supabase.auth.getUser() (which skips MFA AAL2 enforcement) or a new Math.round(x*100)/100. Baseline: 178 raw-auth routes, 668 naive rounds — ratchets down as the A1 (route-auth) and D1 (rounding) migrations land. Wired into core-build.yml; green at baseline.

Note: scripts/ is gitignored (.gitignore:70 '/scripts') yet tracks 39 files via force-add; these two were force-added to match that existing pattern.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(api,errors): enforce MFA on journal-entry mutation routes via withRouteContext (A1)

Migrates the 4 journal-entry mutation routes (commit, correct, reverse, recordate) off hand-rolled supabase.auth.getUser() onto withRouteContext, which enforces MFA AAL2 (requireAuth) + non-viewer role (requireWrite) and routes thrown errors through the canonical errorResponse envelope. Fixes audit finding A1 for the most compliance-critical mutations and folds in C8 for these routes (drops bookkeepingErrorResponse; they now emit message_en).

Also fixes a latent bug: errorResponse()/extractBookkeepingDetails only handled 11 of 15 typed bookkeeping errors, so MeaninglessCorrection / NoOpenPeriodForDate / TargetPeriodClosed / TargetPeriodLocked silently degraded to a generic 500 (affecting existing v1 callers too). Adds the 4 missing registry codes + extract cases -> correct 400/409.

Behavior change: untyped engine throws now return the canonical 500 envelope instead of 400+raw-string; typed errors keep their status (verified against the registry). Tests updated to the realistic typed-error contract + a 403 write-gate test on commit. Updates .claude/rules/api-routes.md to prescribe withRouteContext. Ratchets the antipattern guard 178 -> 174. Full unit suite green (5023); tsc: no new errors.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* feat(api): enforce MFA on salary run authorization routes via withRouteContext (A1)

Migrates the salary-run lifecycle write routes (approve, paid, revert) — the highest-PII A1 surface — off hand-rolled supabase.auth.getUser() onto withRouteContext (enforces MFA AAL2 + non-viewer role). Explicit { error } returns are preserved unchanged (passed through the wrapper); only auth changes, so no error-shape regression. Salary unit suite green (8). Ratchets the antipattern guard 174 -> 171.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* review: address PR #646 bot findings

- guard: match withRouteContext/requireAuth at the CALL site (withRouteContext[<(]), not a bare import — closes the false-negative greptile flagged. It surfaced app/api/sandbox/seed (hand-rolled getUser; the loose regex had matched a code comment). Switched that route to requireAuth() — the documented stopgap for routes that can't use withRouteContext (it runs before a company exists; anonymous users, so MFA is a no-op but the auth path is now consistent). Guard stays at 171.
- money.test: add the negative half-ore case roundOre(-1.005) === -1 to lock the rounding direction against regressions.
- use-fetch: document keep-previous-data + deferred-loading (effect-tick) semantics.
- structured-errors: drop the BFL 5 kap. 5 § citation from MEANINGLESS_CORRECTION per the swedish-compliance bot (5 § governs correction procedure, not the no-op precondition).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* review: enrich wrapper error logging + document sandbox GDPR controls (PR #646)

- with-route-context: log unhandled errors and route errorResponse through the resolved { userId, companyId } logger, not just { requestId, operation } — closes the OWASP V16 audit-trail finding for all 82+ routes using the wrapper. Documented in the JSDoc.
- sandbox/seed: document the GDPR Art.32 compensating controls for the anonymous write path (anonymous-only, /24 rate limit, synthetic demo data, own-company RLS scope). No functional change — the flagged behaviour is pre-existing by design; this records the reasoning inline.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/api/with-route-context.ts

@@ -6,7 +6,8 @@
  *   - emits one structured `info` log on completion with duration
  *   - converts any thrown value into the canonical error envelope via
  *     errorResponse(); the request id appears in the response body and the
- *     X-Request-Id response header
+ *     X-Request-Id response header. Unhandled errors are logged ("op failed")
+ *     with the resolved { requestId, operation, userId, companyId } context.
  *
  * Usage:
  *   export const POST = withRouteContext('invoice.send', async (req, ctx) => {
@@ -95,6 +96,10 @@ export function withRouteContext<P extends DynamicParams = { params: Promise<Rec
     const requestId = generateRequestId()
     const start = Date.now()
     const log = createLogger(`api/${operation}`, { requestId, operation })
+    // Upgraded as request context resolves, so an unhandled throw in the catch
+    // below is logged with the richest available { userId, companyId } context
+    // (audit trail / OWASP V16), not just { requestId, operation }.
+    let errLog = log
 
     try {
       const auth = await requireAuth()
@@ -111,6 +116,7 @@ export function withRouteContext<P extends DynamicParams = { params: Promise<Rec
 
       const { user, supabase } = auth
       const userLog = log.child({ userId: user.id })
+      errLog = userLog
 
       let companyId: string | null = null
       try {
@@ -144,6 +150,7 @@ export function withRouteContext<P extends DynamicParams = { params: Promise<Rec
         supabase,
         companyId,
       }
+      errLog = ctx.log
 
       const response = await handler(request, ctx, params)
 
@@ -157,8 +164,8 @@ export function withRouteContext<P extends DynamicParams = { params: Promise<Rec
       })
       return response
     } catch (err) {
-      log.error('op failed', err as Error, { durationMs: Date.now() - start })
-      return errorResponse(err, log, { requestId })
+      errLog.error('op failed', err as Error, { durationMs: Date.now() - start })
+      return errorResponse(err, errLog, { requestId })
     }
   }
 }