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>

src/lib/db/migrations/0033_expense_no_receipt_acknowledged.sql

@@ -0,0 +1 @@
+ALTER TABLE "expenses" ADD COLUMN "no_receipt_acknowledged" boolean DEFAULT false NOT NULL;

src/lib/db/migrations/meta/_journal.json

@@ -232,6 +232,13 @@
       "when": 1777946048910,
       "tag": "0032_brochures_one_default_per_port_and_storage_fixes",
       "breakpoints": true
+    },
+    {
+      "idx": 33,
+      "version": "7",
+      "when": 1777948521076,
+      "tag": "0033_expense_no_receipt_acknowledged",
+      "breakpoints": true
     }
   ]
 }

src/lib/db/schema/financial.ts

@@ -1,6 +1,7 @@
 import {
   pgTable,
   text,
+  boolean,
   numeric,
   integer,
   timestamp,
@@ -36,6 +37,14 @@ export const expenses = pgTable(
     expenseDate: timestamp('expense_date', { withTimezone: true }).notNull(),
     description: text('description'),
     receiptFileIds: text('receipt_file_ids').array(), // references to files table
+    /**
+     * True when the rep deliberately created the expense WITHOUT a receipt
+     * (e.g. the receipt was lost or never issued). Surfaces a warning at
+     * creation time AND in the PDF export — the legacy parent-company flow
+     * may refuse to reimburse expenses without proof, so the warning is
+     * load-bearing for ops.
+     */
+    noReceiptAcknowledged: boolean('no_receipt_acknowledged').notNull().default(false),
     paymentStatus: text('payment_status').default('unpaid'), // unpaid, paid, partial
     paymentDate: date('payment_date'),
     paymentReference: text('payment_reference'),