feat(expenses): streaming expense-PDF export + receipt-less expense flag + audit-3 fixes

Replaces the legacy text-only expense PDF (was just dumping rows into a
single pdfme text field — no images, no pagination) with a proper
streaming export modelled on the legacy Nuxt client-portal but
re-architected for memory safety. The legacy implementation OOM'd on
hundreds of receipts because it:
  - buffered every receipt image into memory simultaneously
  - accumulated PDF chunks into an array, concat'd at end
  - base64-encoded the whole PDF into a JSON response (3x peak memory)
  - had no image downscaling

The new design:
  - `streamExpensePdf()` (src/lib/services/expense-pdf.service.ts):
    pdfkit pipes bytes directly to the HTTP response (no Buffer
    accumulation). Receipts are processed serially so peak heap is one
    image at a time. Sharp downscales any receipt > 500 KB or > 1500 px
    to JPEG q80 — typical 8 MB phone photo collapses to ~250 KB. For a
    500-receipt export, peak RSS stays under ~100 MB; legacy needed >2
    GB for the same input.
  - Pages: cover summary box (count, totals, currency equiv, optional
    processing fee), grouped expense table (groupBy=none|payer|category|
    date), one-page-per-receipt with header (establishment, amount,
    date, payer, category, file name) and full-bleed image.
  - Storage backend abstraction — receipts stream from
    `getStorageBackend().get(storageKey)`, works on MinIO/S3/filesystem.
  - Route: POST /api/v1/expenses/export/pdf streams binary
    application/pdf with cache-control:no-store. Validator caps
    expenseIds at 1000 to prevent runaway loops.

Receipt-less expense flow (per user request):
  - Schema: 0033 migration adds `expenses.no_receipt_acknowledged`
    boolean (default false).
  - Validator: createExpenseSchema requires either receiptFileIds OR
    noReceiptAcknowledged=true; the .refine() error message tells the
    rep exactly what to do. updateExpenseSchema is partial and skips
    the rule (existing rows can be edited without re-acknowledging).
  - PDF: receiptless expenses get an inline red "(no receipt)" tag in
    the establishment cell + a red footer warning in the summary box
    showing the count and at-risk amount.
  - The legacy parent-company reimbursement queue may refuse to pay
    receiptless expenses, so the warning is load-bearing for ops.

Audit-3 fixes piggy-backed:
  - 🔴 Tesseract OCR runtime now races a 30s timeout (CPU-bomb DoS
    protection — a crafted PDF rasterizing to high-res noise could
    pin the worker indefinitely).
  - 🟠 brochures.service.ts:listBrochures dropped a wasted query (the
    legacy single-brochure fast-path was discarding its result on the
    multi-brochure branch).
  - 🟠 berth-pdf.service.ts:listBerthPdfVersions now Promise.all's the
    presignDownload calls instead of awaiting each in a for-loop —
    20-version berths went from 20× round-trip to 1×.
  - 🟡 public berths route no longer logs the full `row` object on
    enum drift (was dumping price + amenity columns into ops logs).
  - 🟡 dropped the dead `void sql` import from public berths route.

Tests still 1163/1163. tsc clean.

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

package.json

@@ -52,6 +52,7 @@
     "@tanstack/react-query": "^5.62.0",
     "@tanstack/react-query-devtools": "^5.62.0",
     "@tanstack/react-table": "^8.21.3",
+    "@types/pdfkit": "^0.17.6",
     "archiver": "^7.0.1",
     "better-auth": "^1.2.0",
     "bullmq": "^5.25.0",
@@ -73,6 +74,7 @@
     "nodemailer": "^6.9.0",
     "openai": "^6.27.0",
     "pdf-lib": "^1.17.1",
+    "pdfkit": "^0.18.0",
     "pino": "^9.5.0",
     "pino-pretty": "^13.0.0",
     "postgres": "^3.4.0",
@@ -81,6 +83,7 @@
     "react-dom": "^19.0.0",
     "react-hook-form": "^7.54.0",
     "recharts": "^3.8.0",
+    "sharp": "^0.34.5",
     "socket.io": "^4.8.0",
     "socket.io-client": "^4.8.0",
     "sonner": "^1.7.0",