UI badge cleanup + /chart-of-accounts route + loop skills (#850)

Bundles three separable concerns:

- style(ui): badge audit + cleanup across 45 files — real-status chips use Badge variants (raw Tailwind colors dropped), non-status count/type/label chips demoted to muted text, clustered badges consolidated; 20 unused imports removed.
- feat(bookkeeping): Kontoplan moved to a dedicated /chart-of-accounts route (nav + command palette wired); /bookkeeping shows the journal list only.
- chore(skills): loop-* automation skills + design-scan workflow under .claude/.

fix(reports): restored the destructive count badge on blocking errors in the periodisk sammanställning (EC Sales List) — a genuine status cue the audit had wrongly flattened; flagged by the PR reviewer and Swedish compliance bot, now clean.

All CI green; compliance bots report no findings.

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

components/import/BankFilePreviewStep.tsx

@@ -2,7 +2,6 @@
 
 import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
 import { Button } from '@/components/ui/button'
-import { Badge } from '@/components/ui/badge'
 import {
   Table,
   TableBody,
@@ -160,14 +159,8 @@ export default function BankFilePreviewStep({
                       </TableCell>
                     )}
                     {transactions.some((t) => t.reference) && (
-                      <TableCell className="text-sm">
-                        {tx.reference ? (
-                          <Badge variant="outline" className="font-mono text-xs">
-                            {tx.reference}
-                          </Badge>
-                        ) : (
-                          '–'
-                        )}
+                      <TableCell className="font-mono text-sm text-muted-foreground">
+                        {tx.reference ? tx.reference : '–'}
                       </TableCell>
                     )}
                   </TableRow>