feat: one-click company setup from BankID directorships (#309)

* feat: one-click company setup from BankID directorships

After BankID auth, surface Bolagsverket companies where the user is a
director and provision a fully-configured gnubok company with one click
instead of walking the 4-step wizard. Also exposed via CompanySwitcher's
"Lägg till företag" for returning users.

- New /select-company route merges gnubok memberships with TIC
  CompanyRoles; cards flag already-registered org numbers.
- createCompanyFromTicRole server action derives entity_type, f-skatt,
  VAT, moms_period, and SPAR address defaults, then delegates to
  createCompanyFromOnboarding for consistent provisioning.
- TIC /bankid/complete now requests enrichment on login too, so
  returning users see fresh CompanyRoles in the picker.
- Middleware routes zero-membership users to /select-company when
  enrichment is available, /onboarding otherwise.
- Inline enrichment picker removed from WelcomeOnboarding (wizard is
  now the manual fallback); SPAR address pre-fill preserved.
- Unit tests for mapEntityType helper and createCompanyFromTicRole
  defaults (VAT-AB, non-VAT EF, unmappable, unauth).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix: address PR review feedback on BankID company picker

Greptile P1 + swedish-compliance bot findings:

- Move enrichment row cleanup out of createCompanyFromOnboarding and
  into createCompanyFromTicRole. The manual wizard also goes through
  createCompanyFromOnboarding, and was wiping the enrichment row before
  the returning-user "Lägg till företag" flow could use it.
- Refuse to provision when TIC /lookup is missing. Silently defaulting
  vat_registered to false for a momsregistrerat bolag would create a
  company that issues invoices without moms (ML 17 kap violation). The
  picker now routes to the manual wizard with org_number pre-filled
  when the lookup fails, so the user confirms VAT/F-skatt manually.
- Default accounting_method by entity type: enskild firma → cash
  (K1/kontantmetoden per BFNAR 2013:2), aktiebolag → accrual (K2/K3).
- Document that moms_period='quarterly' is a provisional middle-tier
  default; Skatteverket's assigned period depends on turnover and the
  user can correct it in /settings/tax.
- Fix the misleading "re-fetch from BankID" comment — /select-company
  only reads the cached enrichment row; it's refreshed only on the next
  BankID auth.
- Extend test coverage: lookup-missing refusal, EF kontantmetoden default.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix: tighten entity-type mapping and clarify K1 threshold

Second round of PR review fixes (swedish-compliance bot):

- mapEntityType now uses explicit allow-lists instead of substring
  matches. "Enskild stiftelse" / "Enskild näringsverksamhet utan firma"
  no longer false-match as enskild_firma (would have provisioned with
  K1/kontantmetoden — ML/BFL risk). Regression guard test added.
- Publikt aktiebolag explicitly included (same K2/K3 regime as private
  AB); Bankaktiebolag / Försäkringsaktiebolag excluded (FFFS regime).
- Remove misleading claim that onboarding UI flags moms_period as
  provisional — no such UI exists by design (approved one-click UX).
- Expand accounting_method comment to cite the 3 MSEK K1→K3 threshold
  (BFNAR 2013:2 vs 2017:3) so the EF→cash default is honest about its
  scope.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

lib/supabase/middleware.ts

@@ -138,16 +138,29 @@ export async function updateSession(request: NextRequest) {
   // their account without being trapped on /onboarding forever.
   const isNoCompanyAllowed =
     pathname.startsWith('/onboarding') ||
+    pathname.startsWith('/select-company') ||
     pathname.startsWith('/settings/account') ||
     pathname.startsWith('/api/account/') ||
     pathname.startsWith('/api/company')
 
-  // No companies — redirect to onboarding, but allow the escape-hatch routes
+  // No companies — redirect to the picker if we have BankID enrichment for
+  // this user, otherwise the manual wizard. Either way, allow the escape-hatch
+  // routes to pass through.
   if (!companyId) {
     if (isNoCompanyAllowed) {
       return supabaseResponse
     }
-    return NextResponse.redirect(new URL('/onboarding', request.url))
+
+    const { data: enrichmentRow } = await supabase
+      .from('extension_data')
+      .select('id')
+      .eq('user_id', user.id)
+      .eq('extension_id', 'tic')
+      .eq('key', 'bankid_enrichment')
+      .maybeSingle()
+
+    const destination = enrichmentRow ? '/select-company' : '/onboarding'
+    return NextResponse.redirect(new URL(destination, request.url))
   }
 
   // Set company cookie on the response so downstream requests have it