Delete features (#218)

* Implement company and account deletion features

- Add event types for company and account deletion to CoreEvent.
- Enhance Supabase middleware to handle company context resolution and cookie management for archived companies.
- Create API routes for deleting accounts and companies, including necessary validations and event emissions.
- Implement tests for account and company deletion endpoints to ensure proper functionality and error handling.
- Add retention notice component to inform users about bookkeeping data retention during destructive actions.
- Create database migrations to support soft deletion of companies and anonymization of user accounts, ensuring compliance with retention laws.

* feat: enhance account deletion process and update user notifications

* Add service client for onboarding completion check and update escape hatch visibility

* Enhance invite flow and email handling for company members

* Refactor company context and RLS policies for active company isolation

- Update `switchCompany` to remove unnecessary revalidation as client handles navigation.
- Revise `getActiveCompanyId` to prioritize `user_preferences` and validate against non-archived memberships.
- Modify `setActiveCompany` to ensure `user_preferences` is the authoritative source while maintaining cookie compatibility.
- Enhance middleware to resolve active company using `user_preferences` and fallback to first non-archived membership.
- Introduce new API route `/api/company/current` to fetch the active company ID for cross-tab synchronization.
- Implement `CompanyTabSync` component for real-time active company enforcement across tabs.
- Create migration for RLS policies to enforce single-active-company isolation using `current_active_company_id()`.

* feat: implement viewer role enforcement for write permissions

- Added `useCanWrite` hook to determine if the current user has write permissions based on their role in the active company.
- Updated various components (JournalEntryForm, CustomerForm, DeadlineForm, etc.) to disable write actions and show a lock icon with a tooltip for users without write permissions.
- Introduced `requireWritePermission` function to enforce write permissions at the API level, returning a 403 response for viewers.
- Created tests to verify the behavior of the viewer role and write permissions.
- Added database migration to enforce read-only access for viewers at the database level.

app/api/deadlines/[id]/complete/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 
 /**
  * POST /api/deadlines/[id]/complete
@@ -21,6 +22,9 @@ export async function POST(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   // First, get current deadline state

app/api/deadlines/[id]/route.ts

@@ -1,6 +1,7 @@
 import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { CreateDeadlineInput } from '@/types'
 
 /**
@@ -60,6 +61,9 @@ export async function PUT(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const body: Partial<CreateDeadlineInput> = await request.json()
@@ -124,6 +128,9 @@ export async function DELETE(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const { error } = await supabase

app/api/deadlines/[id]/status/route.ts

@@ -2,6 +2,7 @@ import { createClient } from '@/lib/supabase/server'
 import { NextResponse } from 'next/server'
 import { updateDeadlineStatus, isValidTransition } from '@/lib/deadlines/status-engine'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 import type { DeadlineStatus } from '@/types'
 
 /**
@@ -20,6 +21,9 @@ export async function PATCH(
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const { id } = await params

app/api/deadlines/route.ts

@@ -3,6 +3,7 @@ import { NextResponse } from 'next/server'
 import { validateBody } from '@/lib/api/validate'
 import { CreateDeadlineSchema } from '@/lib/api/schemas'
 import { requireCompanyId } from '@/lib/company/context'
+import { requireWritePermission } from '@/lib/auth/require-write'
 
 /**
  * GET /api/deadlines
@@ -82,6 +83,9 @@ export async function POST(request: Request) {
     return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
   }
 
+  const writeCheck = await requireWritePermission(supabase, user.id)
+  if (!writeCheck.ok) return writeCheck.response
+
   const companyId = await requireCompanyId(supabase, user.id)
 
   const validation = await validateBody(request, CreateDeadlineSchema)