perf: cross-system snappiness batch (middleware, loading states, bundle) (#909)

* perf: cross-system snappiness batch (middleware, loading states, bundle)

Middleware: resolve the active company at most once per request and run
the user_preferences + first-membership queries in parallel, cutting 1-2
sequential DB round trips from every authenticated page load.

Loading states: add loading.tsx skeletons for the six highest-traffic
dashboard routes, render the real salary page header during load instead
of a full-page skeleton, replace the blank fallback={null} Suspense
flashes on customers/articles, and reshape the settings skeleton to
match the actual form layout.

Bundle: defer recharts chart components via next/dynamic on the KPI page
and report views, replace the import page's framer-motion marching-ants
border with a CSS keyframe, and enable optimizePackageImports for
recharts/date-fns/framer-motion.

Transactions: extract the potential-match lookups into a shared parallel
helper; a single-query PostgREST embed is blocked until the
potential_supplier_invoice_id FK exists in prod (see DECISIONS.md).

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

* fix(transactions): log potential-match query failures instead of dropping them

A DB error in the invoice/supplier-invoice hint lookups previously
surfaced as "no potential match"; log it so failures are diagnosable.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 <noreply@anthropic.com>

app/globals.css

@@ -262,11 +262,23 @@ h1, h2, h3 {
   animation: typingDot 1.1s ease-in-out infinite;
 }
 
+/* Marching-ants dashed border used by the import entity selector. */
+@keyframes marchingAnts {
+  to { stroke-dashoffset: -14; }
+}
+
+.animate-marching-ants {
+  animation: marchingAnts 1.2s linear infinite;
+}
+
 @media (prefers-reduced-motion: reduce) {
   .animate-typing-dot {
     animation: gentlePulse 1.6s ease-in-out infinite;
     transform: none;
   }
+  .animate-marching-ants {
+    animation: none;
+  }
 }
 
 /* Staggered entrance animation */