feat(reports,settings): report library + focused report routes, settings modal (#629)

* feat(reports,settings): report library + focused report routes, settings modal

Reports
- Replace the monolithic /reports tab-switcher with a calm, grouped report
  library landing (ReportLibrary + RecentReportsShelf) driven by a new
  lib/reports/catalog.ts.
- Each report opens a focused /reports/[slug] route (FocusedReport) with a
  shared fiscal-year selector, optional date-range, and URL-based account
  drill-down into the general ledger.
- Extract every report view into components/reports/views, add a reusable
  ReportExportMenu, and remove the old ReportsNav.

Settings
- Add an intercepting @settingsModal parallel route so in-app navigation to
  /settings opens as a modal over the current page; hard loads still resolve
  to the full page.
- Share one SettingsShell (rail + content) between page and modal, extract each
  section into components/settings/sections/*Content, add a settings hotkey and
  command-palette entry, and remove the old SettingsSidebar.

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

* fix(reports,settings): remove dead salary-journal entry, fix border token

Addresses PR review feedback (#629):

- Remove the unreachable `salary-journal` report from the catalog. It had
  needsEmployees + no route + no FocusedView handler and `hasEmployees` was
  never plumbed through, so it never appeared in the library and a direct
  /reports/salary-journal URL rendered a blank frame. The report was never on
  the old page and has no view component; the API + generator stay in place for
  a proper follow-up. Drops its two now-unused i18n keys.

- Replace opacity-suffixed `border-border/8` section dividers with full-opacity
  `border-border` across the extracted settings section components, per the
  design system (no opacity-suffixed border tokens on surfaces).

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

* ci: re-trigger checks (pg-real hit a Docker Hub registry timeout)

---------

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

components/reports/ReportExportMenu.tsx

@@ -0,0 +1,65 @@
+'use client'
+
+import { Download, FileSpreadsheet, FileText } from 'lucide-react'
+import { useTranslations } from 'next-intl'
+import { Button } from '@/components/ui/button'
+import {
+  DropdownMenu,
+  DropdownMenuContent,
+  DropdownMenuItem,
+  DropdownMenuTrigger,
+} from '@/components/ui/dropdown-menu'
+import type { ReportExportFormat } from '@/lib/reports/catalog'
+
+export interface ReportExportItem {
+  format: ReportExportFormat
+  href: string
+}
+
+/**
+ * The single "Exportera" affordance for a report. Replaces the scattered
+ * per-format download buttons that used to float inside report card bodies.
+ * `children` lets a report append a sibling action (e.g. the VAT review agent).
+ */
+export function ReportExportMenu({
+  items,
+  children,
+}: {
+  items?: ReportExportItem[]
+  children?: React.ReactNode
+}) {
+  const t = useTranslations('reports')
+  const hasItems = !!items && items.length > 0
+  if (!hasItems && !children) return null
+
+  return (
+    <div className="flex items-center justify-end gap-2">
+      {hasItems && (
+        <DropdownMenu>
+          <DropdownMenuTrigger asChild>
+            <Button variant="outline" size="sm">
+              <Download className="h-4 w-4 mr-2" />
+              {t('export')}
+            </Button>
+          </DropdownMenuTrigger>
+          <DropdownMenuContent align="end">
+            {items!.map((item) => (
+              <DropdownMenuItem
+                key={item.href}
+                onSelect={() => window.open(item.href, '_blank')}
+              >
+                {item.format === 'pdf' ? (
+                  <FileText className="h-4 w-4 mr-2" />
+                ) : (
+                  <FileSpreadsheet className="h-4 w-4 mr-2" />
+                )}
+                {item.format === 'pdf' ? t('download_pdf') : t('download_excel')}
+              </DropdownMenuItem>
+            ))}
+          </DropdownMenuContent>
+        </DropdownMenu>
+      )}
+      {children}
+    </div>
+  )
+}