fix(expenses): review follow-ups from #2333 (#2352)

- The owner's claimant key is trimmed and lower-cased, the same rule the
  payout RPC applies, so "Jakob" and "jakob " are one person with one
  Att göra row and one exact-amount match.
- The inbox pages through every registered claim (fetchAllRows) before
  pairing, so a long backlog can never understate a person's debt.
- A foreign receipt's VAT field is locked at 0 and 0 is what is submitted.
- Transport failures in the one-click and picker confirms show the
  destructive toast instead of failing silently.
- The open-claims flag is set only after the stale-fetch guard, and a
  payout match decrements the inbox count like every other row exit.
- Test: reset the live-link mock before the bank_line junction case.
- Wording: "Återbetalning av utlägg".

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>

app/api/transactions/[id]/match-expense-payout/__tests__/route.test.ts

@@ -137,6 +137,7 @@ describe('POST /api/transactions/[id]/match-expense-payout', () => {
     expect(parsed.body.error.code).toBe('EXPENSE_PAYOUT_MATCH_TX_ALREADY_LINKED')
 
     reset()
+    mockHasLiveLink.mockResolvedValue(false)
     enqueue({
       data: makeTxRow({
         transaction_voucher_links: [{ journal_entry_id: 'je-bulk', role: 'bank_line' }],