Feat/skv integration full (#284)

* feat: add script to import Skatteverket monthly tax tables as fallback TypeScript module

- Implemented a new script `import-tax-tables.ts` to parse fixed-width TXT tax tables from Skatteverket (SKV 434).
- The script generates a TypeScript module for emergency fallback when the Skatteverket open-data API is unavailable.
- Supports command-line argument for specifying the year and handles parsing of B-rows only.
- Outputs a structured TypeScript file containing tax data for specified years.

* feat: gate salary module behind dev-only flag

Temporarily disable the Lön module in production while the feature is
being completed. Sidebar entries ("Löner", "Anställda") still render but
are not clickable and show a "Kommer snart" badge. Middleware redirects
/salary* to / and returns 404 on /api/salary/* so the feature can't be
reached by direct URL. All gates check NODE_ENV === 'development' so
local dev keeps full access for continued development.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: refactor bank file import wizard to streamline column mapping and enhance CSV handling

* fix: bump migration timestamp to avoid collision with logos_bucket

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat: enhance AGI generation and salary entry calculations with improved status checks and error handling

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

middleware.ts

@@ -16,5 +16,8 @@ export const config = {
      * - Static assets (images, scripts, manifest, icons, etc.)
      */
     '/((?!_next/static|_next/image|favicon.ico|api|\\.well-known|sw\\.js|sw-register\\.js|manifest\\.json|icons/|.*\\.(?:svg|png|jpg|jpeg|gif|webp|ico|js|json)$).*)',
+    // Also run on /api/salary/* so the feature-gate block reaches those
+    // routes (they're disabled while the salary module is "Kommer snart").
+    '/api/salary/:path*',
   ],
 }