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>

app/api/extensions/enable-banking/callback/__tests__/route.test.ts

@@ -34,7 +34,7 @@ function makeRequest(params: Record<string, string>) {
 
 function mockChain(result: { data?: unknown; error?: unknown }) {
   const chain: Record<string, unknown> = {}
-  for (const m of ['select', 'eq', 'single', 'update', 'order', 'limit']) {
+  for (const m of ['select', 'eq', 'in', 'single', 'update', 'order', 'limit']) {
     chain[m] = vi.fn().mockReturnValue(chain)
   }
   chain.single = vi.fn().mockResolvedValue({ data: result.data ?? null, error: result.error ?? null })