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/hooks/use-entity-options.ts

@@ -48,7 +48,7 @@ export function useEntityOptions({
 
   const options: EntityOption[] = useMemo(() => {
     if (!data) return [];
-    return data.map((item: Record<string, unknown>) => ({
+    return (data as Record<string, unknown>[]).map((item) => ({
       value: String(item[valueKey]),
       label: String(item[labelKey]),
       ...item,

src/hooks/use-paginated-query.ts

@@ -67,7 +67,8 @@ export function usePaginatedQuery<T>({
       if (tab) params.set('tab', tab);
 
       const qs = params.toString();
-      router.replace(`${pathname}${qs ? `?${qs}` : ''}`, { scroll: false });
+      // eslint-disable-next-line @typescript-eslint/no-explicit-any
+      router.replace(`${pathname}${qs ? `?${qs}` : ''}` as any, { scroll: false });
     },
     [pathname, router, searchParams, initialPageSize],
   );
@@ -147,7 +148,7 @@ export function usePaginatedQuery<T>({
       if (!old) return old;
       return {
         ...old,
-        data: old.data.filter((item: Record<string, unknown>) => item.id !== id),
+        data: old.data.filter((item) => (item as Record<string, unknown>).id !== id),
         pagination: {
           ...old.pagination,
           total: old.pagination.total - 1,