* feat: allow replacing completed SIE imports
Users who import a SIE file, make adjustments in the source system, and
re-export can now replace the old import instead of being permanently
blocked by the "overlapping fiscal year" guard.
The old import's entries are cancelled (posted → cancelled) and the
import is marked as 'replaced'. Nothing is deleted — full audit trail
preserved per BFL 5 kap 5§ (rättelse) and BFNAR 2013:2 kap 8.
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
* fix: address Greptile review — atomic RPC, locked_at check
- P1: Wrap entry cancellation + import status update in a single DB RPC
(replace_sie_import) to prevent inconsistent state on partial failure
- P2: Check locked_at in addition to is_closed for fiscal period guard
- P2: Use RPC return value for accurate cancelled entry count
Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Jakob Wennberg
258a64a849