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>

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

lib/utils.ts

@@ -24,6 +24,48 @@ export function formatDate(date: Date | string): string {
   return formatDateFns(d, 'yyyy-MM-dd')
 }
 
+/**
+ * Date + time for audit / metadata displays: `2026-05-11 14:30`. ISO-ordered
+ * and locale-independent (sortable, unambiguous), matching `formatDate`'s
+ * accounting convention. Use for "created at" / "last synced" timestamps. For
+ * date-only accounting values use `formatDate`; for friendly long-form metadata
+ * dates use `formatDateLong`.
+ */
+export function formatDateTime(date: Date | string): string {
+  const d = typeof date === 'string' ? parseISO(date) : date
+  return formatDateFns(d, 'yyyy-MM-dd HH:mm')
+}
+
+/**
+ * Bare amount with sv-SE grouping and exactly two decimals, no currency symbol:
+ * `1234.5` → `1 234,50`. Use in table cells / inputs where the column header or
+ * surrounding context already conveys "kr" and `formatCurrency`'s symbol would
+ * be noise. Stays sv-SE in both locales (Swedish accounting convention, not a
+ * UI string) — same rule as `formatCurrency`. When you need the SEK symbol, use
+ * `formatCurrency`.
+ */
+export function formatAmount(amount: number): string {
+  return new Intl.NumberFormat('sv-SE', {
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  }).format(amount)
+}
+
+/**
+ * Whole-krona amount, no decimals, sv-SE grouping: `1234.56` → `1 235`. For
+ * compact KPI tiles and rounded summaries.
+ *
+ * NOTE: not for statutory output. INK2 / NE-bilaga / SRU require *truncation*
+ * (`Math.trunc`) per SFL 22:1, not rounding — use the dedicated SRU formatter
+ * for those surfaces.
+ */
+export function formatWholeKr(amount: number): string {
+  return new Intl.NumberFormat('sv-SE', {
+    minimumFractionDigits: 0,
+    maximumFractionDigits: 0,
+  }).format(amount)
+}
+
 /**
  * Long-form date for metadata/audit contexts (e.g. "9 maj 2026" / "May 9, 2026").
  * Use formatDate for transaction/voucher/invoice dates that need to align in tables.