feat: consolidate booking templates from 100 to 48 and improve codebase

Reduce booking template library to eliminate duplicate suggestions when
users describe transactions. Templates with identical accounting treatment
(same account + VAT) are merged, keywords consolidated, and the entire
subscriptions group is eliminated. Also includes prior work on reports,
extensions, and transaction improvements.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/api/extensions/sru-export/coverage/route.ts

@@ -1,29 +1,8 @@
-import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
-import { getSRUCoverage } from '@/extensions/sru-export/sru-engine'
 
 /**
- * GET /api/extensions/sru-export/coverage
- *
- * Returns SRU code coverage stats: how many accounts have SRU codes vs total,
- * and a list of accounts missing codes.
+ * Legacy route — redirects to /api/reports/sru-export/coverage
  */
-export async function GET() {
-  const supabase = await createClient()
-  const { data: { user } } = await supabase.auth.getUser()
-
-  if (!user) {
-    return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
-  }
-
-  try {
-    const coverage = await getSRUCoverage(user.id)
-    return NextResponse.json({ data: coverage })
-  } catch (err) {
-    console.error('Error fetching SRU coverage:', err)
-    return NextResponse.json(
-      { error: err instanceof Error ? err.message : 'Failed to fetch SRU coverage' },
-      { status: 500 }
-    )
-  }
+export async function GET(request: Request) {
+  return NextResponse.redirect(new URL('/api/reports/sru-export/coverage', request.url), 308)
 }