feat(invoicing): artikelregister (product/article catalog) with per-article revenue account (#703)

* feat(invoicing): artikelregister (product/article catalog) with per-article revenue account

Add a lean, non-inventory article catalog (artikelregister) so users can define
reusable invoice-line presets (name, unit, price excl VAT, VAT rate) with an
optional per-article BAS class-3 revenue-account override.

- DB: articles table (RLS via user_company_ids(), audit + updated_at triggers,
  unique-per-company article_number), generate_article_number RPC (atomic +
  idempotent), company_settings counter, nullable invoice_items.revenue_account
  + article_id, pending_operations CHECK expansion.
- Engine: generatePerRateLines groups revenue by (vat_rate, account) —
  byte-identical with no override, balance-safe when split (last account absorbs
  the rounding remainder), reverse_charge/export still force 3308/3305.
- API: /api/articles CRUD (soft-deactivate); override validated against
  chart_of_accounts (active class-3) and frozen onto invoice lines at create.
- Propagation: override carried through send/mark-sent/credit/convert/cash and
  the staged commit paths (recurring deferred — documented inline).
- MCP: gnubok_list/create/update_article (staged, scoped, risk-tiered).
- UI: articles register (list/detail/form) + nav + bilingual i18n + invoice-line
  article picker & "Spara som artikel" quick-create.
- Tests: engine regression, route, and pg-real (RPC/RLS/triggers).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

* fix(mcp): strip ILIKE _ wildcard from gnubok_list_articles search

Underscore is a single-character ILIKE wildcard; stripping it (alongside the
existing %,()\* set) keeps a stray char in the article search from matching
every row. Read-only + RLS-scoped, so no security impact — addresses PR #703
reviewer + compliance-swarm CC6.3 notes.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

lib/events/types.ts

@@ -4,6 +4,7 @@ import type {
   Transaction,
   Customer,
   Supplier,
+  Article,
   FiscalPeriod,
   DocumentAttachment,
   Receipt,
@@ -78,6 +79,9 @@ export type CoreEvent =
   | { type: 'period.year_closed'; payload: { period: FiscalPeriod; userId: string; companyId: string } }
   // Customers
   | { type: 'customer.created'; payload: { customer: Customer; userId: string; companyId: string } }
+  // Articles (artikelregister)
+  | { type: 'article.created'; payload: { article: Article; userId: string; companyId: string } }
+  | { type: 'article.updated'; payload: { article: Article; userId: string; companyId: string } }
   // Suppliers
   | { type: 'supplier.created'; payload: { supplier: Supplier; userId: string; companyId: string } }
   // Receipts