fix(entitlements): show paid features as gated upsells instead of dead ends (#913)

* fix(entitlements): show paid features as gated upsells instead of dead ends

Post-cutover, non-payers still saw fully interactive UI for paid features
(bank picker, agent-build hero, SKV VAT submission) that silently failed or
403'd on the server gate. Every surface now stays visible as a conversion
surface but is explicitly gated:

- new shared components/billing/UpgradeNote (lock icon + billing link)
- agent-build hero (dashboard + new-user checklist): routes to
  /settings/billing with upgrade copy when the ai capability is missing
- bank connect: BankingSettingsPanel and the import-page PSD2 wizard swap
  the bank list for an upgrade note; the import selection card swaps the
  "Rekommenderat" chip for "Kräver abonnemang"
- VAT report SkatteverketPanel: gated state renders before the
  connection check, so trial-connected companies see the upsell instead
  of action buttons that would 403; manual-filing framing kept
- SkatteverketConnectPanel: skahmst consent note hidden while gated
  (irrelevant until the consent page is reachable)

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

* test(ne-bilaga): fix time-of-day flake in SRU field-code assertion

The bare substrings '7310'/'7350' also match the #SKAPAD HHMMSS timestamp
when CI runs at 07:31/07:35, so the assertion now requires the full
'#UPPGIFT <code>' prefix.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 <noreply@anthropic.com>

components/billing/UpgradeNote.tsx

@@ -0,0 +1,28 @@
+import Link from 'next/link'
+import { Lock } from 'lucide-react'
+import { cn } from '@/lib/utils'
+
+/**
+ * Inline paywall note for a feature that is visible but not entitled.
+ * The feature stays on screen (conversion surface: never hide, disable
+ * with an upsell), this note explains why it's disabled and links to
+ * /settings/billing. Copy mirrors CAPABILITY_BLOCKED_MESSAGE_SV.
+ */
+export function UpgradeNote({ children, className }: { children?: React.ReactNode; className?: string }) {
+  return (
+    <div
+      className={cn(
+        'flex items-start gap-2.5 rounded-lg border border-border bg-secondary/40 px-3 py-2.5 text-sm text-muted-foreground',
+        className,
+      )}
+    >
+      <Lock className="h-4 w-4 mt-0.5 shrink-0" />
+      <span>
+        {children ?? 'Den här funktionen kräver ett abonnemang.'}{' '}
+        <Link href="/settings/billing" className="underline underline-offset-2 text-foreground">
+          Uppgradera
+        </Link>
+      </span>
+    </div>
+  )
+}