fix(import): SIE bulk-delete on service client + provider/reporting/b… (#724)

* fix(import): SIE bulk-delete on service client + provider/reporting/banking fixes

Rebuilt branch onto main as a single commit.

- import: run SIE bulk-delete RPCs on the service client to escape the 8s
  statement_timeout; undo_sie_import now takes an explicit actor (p_user_id)
  so its owner/admin gate works when auth.uid() is NULL on the service
  client (migration 20260624120000) + pg-real regression test
- providers: distinguish missing Fortnox license from expired connection;
  provider_consent_tokens PK regression test
- reports: include unmapped BAS expense groups in the income statement
- enable-banking: reconnect closed/expired bank sessions in place
- bookkeeping: surface linked invoices as underlag on the verifikat view
- scripts: track BL cleanup/diagnostic tooling; data files (*.csv) are
  git-ignored and consentId is now a required arg with no silent default

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

* fix(import): add Cache-Control header to journal entry references response

---------

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

.gitignore

@@ -87,7 +87,10 @@ supabase/.temp/
 # out of the box without running the generator.
 supabase/.branches/
 
-/scripts
-
 # Local-only SIE test fixtures — may contain real/scrubbed company data, never commit
 tests/fixtures/sie/
+
+# Diagnostic/cleanup tooling under /scripts is tracked, but the DATA those
+# scripts read or emit (ledger dumps, reconciliation exports) is real customer
+# räkenskapsinformation — never commit it. Keep the .ts/.sql tooling, ignore the data.
+scripts/*.csv