Accounted rebrand + swarm-skill cleanup + bank-reconciliation fixes (#643)

* feat(reconciliation): close the bank-feed loop on voucher links and re-tag mis-typed opening balances

Two related fixes to bank reconciliation correctness:

1. Auto-reconcile on voucher link. Linking an invoice or supplier invoice to
   an existing voucher previously advanced only the invoice — the bank
   transaction that paid it kept sitting in the Transactions inbox with a null
   journal_entry_id. linkInvoiceToVoucher / linkSupplierInvoiceToVoucher now
   call autoReconcileTransactionForLinkedVoucher (lib/reconciliation), which
   links the bank transaction to the same verifikat when exactly one unbooked
   line matches it. Best-effort and post-commit: a failure here never fails the
   link. The result surfaces reconciledTransactionId; the inbox row leaves the
   list and the UI shows link_success_tx_reconciled.

2. Re-tag mis-typed opening balances. getReconciliationStatus and the GL-line
   matching RPCs identify a cash account's ingående balans solely by
   journal_entries.source_type='opening_balance'. Companies migrated from other
   systems often booked the bank IB as an ordinary voucher (source_type
   'import' or 'manual'), so it was never excluded and surfaced as a phantom
   reconciliation difference equal to the opening balance. Adds:
   - migration mark_entry_as_opening_balance: a GUC-gated carve-out in the
     immutability trigger plus a SECURITY DEFINER RPC that validates the entry
     (balance-sheet lines only, dated on a fiscal-period boundary), flips the
     source_type, and writes an audit row — no blanket data sweep.
   - POST /api/reconciliation/bank/mark-opening-balance + MarkOpeningBalanceSchema.
   - BankReconciliationView action to trigger it from the IB diff.

The gnubok_create_voucher executor now accepts a typed is_opening_balance flag
and derives source_type='opening_balance' only after validating class 1/2 lines
on the period start, so new IBs land correctly typed.

Covered by lib/reconciliation auto-reconcile tests, voucher-executors tests,
and a mark-entry-as-opening-balance pg-real test.

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

* chore: rebrand gnubok → Accounted and prune swarm agent skills

Product rebrand and skills housekeeping. No runtime behaviour change.

Rebrand: replace user-visible "gnubok" with "Accounted" across docs, READMEs,
in-code comments, doc-site content, MCP skill/resource prose, and the
gnubok-mcp package description. The MCP resource URI scheme is moved gnubok://
→ Accounted:// consistently across resource registrations, the event-type
comment, and the resource/skill tests. Deliberately preserved as stable
identifiers (NOT rebranded): the gnubok-company-id cookie, gnubok_sk_ / gnubok_inv_
token prefixes, the gnubok-mcp npm bridge name, and the AGI <gem:Programnamn>
value (kept 'gnubok' per its source comment — it is the software identifier sent
to Skatteverket and must not churn across visual rebrands).

Skills: remove the 27 swarm-* agent SKILL.md atoms (no longer used; already
absent from the agent_atom_registry in prod), refresh the remaining skill docs,
add the .claude/rules/ path-scoped rule set, and regenerate the
seed_agent_atom_bodies migration + .skill-body-manifest.json via
`npm run skills:generate` so the DB-backed skill bodies match the trimmed set.

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

---------

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

components/onboarding/BankIdCompanyPicker.tsx

@@ -24,7 +24,7 @@ export interface MemberCompany {
 
 export interface TicPickerCompany {
   role: EnrichmentCompanyRole
-  /** 'new' = not in gnubok, can set up. 'exists' = in gnubok but user is not a member. */
+  /** 'new' = not in Accounted, can set up. 'exists' = in Accounted but user is not a member. */
   status: 'new' | 'exists'
 }
 

components/onboarding/NewUserChecklist.tsx

@@ -197,7 +197,7 @@ export default function NewUserChecklist({
         </div>
 
         {/* Step 3: Connect Skatteverket — only when the extension is enabled.
-            Optional: connecting here lets gnubok submit moms + AGI and read
+            Optional: connecting here lets Accounted submit moms + AGI and read
             skattekonto saldo, but the user can skip and do it later from
             /settings/skatteverket. The OAuth flow returns to the dashboard
             via return_to=/, which clears the gate via the same path the

components/onboarding/Step2CompanyDetails.tsx

@@ -96,7 +96,7 @@ export default function Step2CompanyDetails({
 
   const orgNumber = watch('org_number')
 
-  // Debounced duplicate check against gnubok's own companies table. Runs in
+  // Debounced duplicate check against Accounted's own companies table. Runs in
   // parallel with the TIC lookup — they don't conflict. On match, the submit
   // button is disabled; the server action would also reject ('org_number_exists')
   // but blocking client-side avoids a wasted roundtrip.