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/settings/SkatteverketConnectPanel.tsx

@@ -8,6 +8,7 @@ import { Badge } from '@/components/ui/badge'
 import { useToast } from '@/components/ui/use-toast'
 import { useCapability } from '@/contexts/CompanyContext'
 import { CAPABILITY } from '@/lib/entitlements/keys'
+import { UpgradeNote } from '@/components/billing/UpgradeNote'
 import { CheckCircle2, ExternalLink, ShieldOff, FlaskConical, ShieldAlert } from 'lucide-react'
 
 type Environment = 'test' | 'prod'
@@ -118,19 +119,18 @@ export function SkatteverketConnectPanel() {
           <p className="text-sm text-muted-foreground">
             {t('connect_intro')}
           </p>
-          <div className="rounded-md border border-border bg-secondary/40 p-3 text-xs text-muted-foreground">
-            {t.rich('skahmst_note', {
-              code: (chunks) => <span className="font-mono">{chunks}</span>,
-            })}
-          </div>
-          {!hasSkatteverket && (
-            <div className="rounded-lg border border-border bg-secondary/40 px-3 py-2.5 text-sm text-muted-foreground">
-              Anslutning till Skatteverket kräver ett abonnemang.{' '}
-              <a href="/settings/billing" className="underline underline-offset-2">
-                Uppgradera
-              </a>
+          {/* The skahmst consent-page note only matters when the user can
+              actually reach that page: hidden while the feature is gated. */}
+          {hasSkatteverket && (
+            <div className="rounded-md border border-border bg-secondary/40 p-3 text-xs text-muted-foreground">
+              {t.rich('skahmst_note', {
+                code: (chunks) => <span className="font-mono">{chunks}</span>,
+              })}
             </div>
           )}
+          {!hasSkatteverket && (
+            <UpgradeNote>Anslutning till Skatteverket kräver ett abonnemang.</UpgradeNote>
+          )}
           <Button
             onClick={startConnect}
             disabled={status?.disabled || !hasSkatteverket}