Fix all TypeScript errors: restore proper types and typed route casts

- Restore `as any` casts for Next.js typedRoutes on dynamic routes
- Use proper types for PDF templates, invoice/expense data, DB schema
- Fix PgColumn casts in sort helpers for expenses/invoices
- Add null guards for optional port/client in record-export
- Fix vitest config (remove invalid poolOptions)
- Lint: 0 errors, TypeScript: 0 errors

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/components/portal/portal-nav.tsx

@@ -25,7 +25,8 @@ export function PortalNav() {
             return (
               <Link
                 key={item.href}
-                href={item.href}
+                // eslint-disable-next-line @typescript-eslint/no-explicit-any
+                href={item.href as any}
                 className={cn(
                   'flex items-center gap-2 px-4 py-3 text-sm font-medium border-b-2 transition-colors whitespace-nowrap',
                   isActive