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>

lib/pending-operations/commit.ts

@@ -2550,6 +2550,7 @@ async function commitImportSie(
 
 async function commitUndoSieImport(
   supabase: SupabaseClient,
+  userId: string,
   companyId: string,
   params: Record<string, unknown>,
 ): Promise<ExecutorResult> {
@@ -2559,7 +2560,7 @@ async function commitUndoSieImport(
     return { error: 'import_id is required', status: 400 }
   }
 
-  const result = await undoSIEImport(supabase, companyId, importId)
+  const result = await undoSIEImport(supabase, companyId, importId, userId)
   if (!result.success) {
     return { error: result.error ?? 'SIE undo failed', status: 400 }
   }
@@ -3459,7 +3460,7 @@ async function commitPendingOperationInner(
         result = await commitImportSie(supabase, userId, companyId, pendingOp.params)
         break
       case 'undo_sie_import':
-        result = await commitUndoSieImport(supabase, companyId, pendingOp.params)
+        result = await commitUndoSieImport(supabase, userId, companyId, pendingOp.params)
         break
       case 'create_voucher':
         result = await commitCreateVoucher(supabase, userId, companyId, pendingOp.params, opts)