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>

components/reports/views/index.tsx

@@ -28,10 +28,24 @@ import { formatVoucher } from '@/lib/bookkeeping/voucher-series-resolver'
 import { AccountNumber } from '@/components/ui/account-number'
 import { ReportExportMenu } from '@/components/reports/ReportExportMenu'
 import { useCompanySettings } from '@/components/settings/useSettings'
-import { TrialBalanceChart } from '@/components/reports/TrialBalanceChart'
-import { VatCompositionChart } from '@/components/reports/VatCompositionChart'
+import dynamic from 'next/dynamic'
 import { SkatteverketPanel } from '@/components/reports/SkatteverketPanel'
-import { IncomeExpenseChart } from '@/components/reports/IncomeExpenseChart'
+
+// Recharts is ~180KB: defer the chart components so report tables (the
+// regulated content) render without waiting for the charting bundle.
+const chartFallback = () => <Skeleton className="h-64 w-full" />
+const TrialBalanceChart = dynamic(
+  () => import('@/components/reports/TrialBalanceChart').then((m) => m.TrialBalanceChart),
+  { ssr: false, loading: chartFallback },
+)
+const VatCompositionChart = dynamic(
+  () => import('@/components/reports/VatCompositionChart').then((m) => m.VatCompositionChart),
+  { ssr: false, loading: chartFallback },
+)
+const IncomeExpenseChart = dynamic(
+  () => import('@/components/reports/IncomeExpenseChart').then((m) => m.IncomeExpenseChart),
+  { ssr: false, loading: chartFallback },
+)
 import { useReportRowExpansion } from '@/components/reports/ReportRowExpansion'
 import type {
   ReportSourceLine,