fix(skatteverket): let company members read data connected by another member (#1691)

Closes #1673. Token rows are per (user, company), but the read resolver
short-circuited to the caller's own row whenever a userId was passed, so a
member who never pressed "Anslut" resolved to "no token" for a company that
was connected. The company-wide fallback used .maybeSingle(), which errors
as soon as two members have both connected and turned that into "nobody
connected" for everyone.

- resolve-auth: findCompanyTokenUser() reads all of the company's rows
  ordered by created_at desc and picks the caller's own active row first,
  then any other member's active row, then needs_reconsent rows; the userId
  branch no longer short-circuits. The auth carries the token OWNER's userId
  so refresh writes back to the owner's row.
- /skattekonto/saldo and /skattekonto/sync resolve the company token instead
  of getTokens(caller); /declaration/submitted and /decided answer a
  SESSION_EXPIRED reconnect prompt for needs_reconsent instead of
  NOT_CONNECTED. Connect/disconnect//status stay on the caller's own row.
- The connection.expired event names the token owner, not the caller who
  triggered the sync; the notification lookup filters by company too.
- The two kvittens crons flag needs_reconsent through the same shared pick
  instead of .maybeSingle().

Tests: two members, one connects, both read; both connect, both read; no
row -> NOT_CONNECTED; dead-only rows -> reconnect prompt; sync auth carries
the owner; event recipient is the owner.

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

DECISIONS.md

@@ -1056,3 +1056,4 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-18] Defect record (compliance-swarm PI1.3, no risk_register.csv exists in repo so this log is the equivalent): Swish QR on invoice PDFs encoded the pre-deduction total on ROT/RUT invoices with the amount locked (editmask 0), risking customer overpayment by the full skattereduktion; impact window = since Swish QR + ROT/RUT coexisted; remediation PR #1685 = QR now encodes getAmountToPay().toPay on every send/download surface (dashboard send/preview-of-send/pdf, v1 send/pdf, MCP pending-operations commit, recurring, issue-and-book; the editor preview is tracked separately in #1686), v1 pdf/send projections gained the amount-path columns (deduction_total, ore_rounding), pinned by lib/api/v1/__tests__/invoice-columns.test.ts.
 [2026-08-18] Generic CSV mapping (#1671): description guess now excludes clock-time columns (Time/Tid/Klockslag by label, HH:MM by values) and knows Lunar's Title/Titel label; Lunar detect() sniffs comma/semicolon/tab and matches header CELLS exactly (date, title|text, amount, balance) instead of substrings, aligned with what parse() resolves on. NOT changed: the 2026-08-13 generic_csv exemption from the parsed-0-rows auto-detect fallback stays; lifting it would route an explicit "Annan CSV" pick into a dedicated parser and remove the manual escape hatch. Not verified against the customer's actual file (Gmail thread not readable in-session): the semicolon/tab widening is the plausible detection miss, a Swedish-localized Lunar header is not confirmed to exist and was not special-cased in the Lunar detector (the generic path now maps it correctly anyway).
 [2026-08-18] Editor PDF preview (#1686) recomputes ROT/RUT server-side from the posted lines with the same helpers as build-invoice-write.ts (computeDeduction / computeInvoiceDeductionTotal, base inkl. moms at the rendered rate, invoice-doc only) and resolves the masked personnummer the same way (typed value, else an individual customer's kundkort personnummer): the client is not trusted with the deduction math, and the preview must state the same avdrag row, info box and "Att betala" as the invoice that gets created. The editor now also posts deduction_personnummer / deduction_housing_designation to the preview route, only when a line claims a deduction (same privacy rule as buildInvoiceWritePayload). Swish QR amount in the preview follows buildSwishQrDataUrl, fixed separately in #1685.
+[2026-08-18] Skatteverket read data is visible to every company member, no new role gate (#1673): token rows are per (user, company) but the fetched skattekonto/declaration data belongs to the company, and viewers already read `skattekonto_transactions` and the local snapshot with no role check; membership (dispatcher-resolved ctx.companyId + company-scoped SELECT policy on `skatteverket_tokens`) is the gate. Reads resolve the caller's own token first, then the most recently issued active token of any member (all rows ordered, never `.maybeSingle()`, which errored once two members had connected). Writes (moms utkast/las/submit, AGI submit/spara/las, connect/disconnect, /status) stay on the caller's own token: BankID signing is personal.