feat: add 4 new Swedish bank CSV parsers and improve transaction categorization

Add auto-detecting CSV parsers for Länsförsäkringar, ICA Banken, Skandia,
and Lunar. Refine SEB detection to avoid false matches. Update bank file
upload UI with new bank options and export instructions. Include booking
templates, improved AI categorization, and transaction review enhancements.

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

lib/api/__tests__/schemas.test.ts

@@ -347,11 +347,18 @@ describe('CreateInvoiceSchema', () => {
     expect(result.success).toBe(false)
   })
 
-  it('rejects vat_rate > 1 (must be decimal)', () => {
+  it('rejects vat_rate > 100', () => {
+    const result = CreateInvoiceSchema.safeParse(validInvoice({
+      items: [validInvoiceItem({ vat_rate: 101 })],
+    }))
+    expect(result.success).toBe(false)
+  })
+
+  it('accepts vat_rate of 25 (standard Swedish VAT)', () => {
     const result = CreateInvoiceSchema.safeParse(validInvoice({
       items: [validInvoiceItem({ vat_rate: 25 })],
     }))
-    expect(result.success).toBe(false)
+    expect(result.success).toBe(true)
   })
 
   it('accepts vat_rate of 0 (export/exempt)', () => {