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/import/sie/[id]/undo/route.ts

@@ -16,10 +16,10 @@ export const DELETE = withRouteContext(
   'sie_import.undo',
   async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
     const { id } = await params
-    const { supabase, companyId, log, requestId } = ctx
+    const { supabase, companyId, user, log, requestId } = ctx
     const opLog = log.child({ sieImportId: id })
 
-    const result = await undoSIEImport(supabase, companyId!, id)
+    const result = await undoSIEImport(supabase, companyId!, id, user.id)
 
     if (!result.success) {
       return errorResponseFromCode('SIE_UNDO_FAILED', opLog, {