fix(bookkeeping): correct seeded BAS account names that contradicted engine bookings (#1321)

- seed_chart_of_accounts named 7210 'Semesterlöner' while payroll books
  gross salaries there (BAS: 'Löner till tjänstemän'; vacation pay is
  7285), so every seeded AB showed salary costs under a vacation-pay
  label in Nyckeltal and every other report
- 3002 was named 'Försäljning varor 25%' although 3002 is the 12% revenue
  account everywhere else (invoice booking, category mapping,
  default_vat_rate seeding)
- 7010 and 3001 get their BAS 2026 names; 2631 loses a double space
- backfill renames existing rows only on exact seeded-literal match plus
  is_system_account, so accounts users renamed survive untouched
- account-descriptions.ts had the 7010/7210 names swapped;
  client-account-names.ts labeled 2510 (Skatteskulder) as 'Personalskatt'

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

DECISIONS.md

@@ -719,3 +719,5 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-30] A missing org number on either side of the Bokio connect probe does NOT block the connection; only a confident mismatch does. Accounted allows companies without an org number and a provider response can omit it, so blocking on absence would refuse legitimate connections to prevent a mismatch we have no evidence of. Absence instead falls through to labelling the consent with the company the credentials actually opened, which is what lets the user catch it. Same reasoning applied to keeping 429/5xx from the probe out of the invalid-credentials mapping: a provider outage must not read as "your token is wrong".
 
 [2026-07-30] The sandbox lock on a paid extension workspace is checked BEFORE the capability gate, and gets its own state (ExtensionSandboxLockState), not the billing upsell. Every new company, sandbox included, gets a 30-day trial grant from the seed_trial trigger, so the paywall waves a demo company straight through onto a workspace whose external services lib/sandbox/guard.ts blocks. And an anonymous demo user has no billing to upgrade: the exit is "Skapa konto", which must sign the anonymous session out first (registering on top of it registers into the sandbox).
+
+[2026-07-31] Seeded chart names corrected to BAS 2026 where the label contradicted what the engine books on the account (7210 'Semesterlöner' -> 'Löner till tjänstemän', 7010, 3001/3002), with an exact-literal + is_system_account backfill so user renames survive. The mislabel class fixed here is "name says X, bookings are Y": payroll books salaries to 7210, 12% revenue books to 3002. The 3100 'Momsfri försäljning' deviation from BAS ('Försäljning av varor utanför Sverige') stays: there the label and the ruta 42 mapping agree by design, so renaming to BAS would create the mismatch, not fix one.