feat(reports): financial hasData existence flag (service + route)

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

src/lib/services/reports/financial.service.ts

@@ -630,3 +630,23 @@ export async function getExpenseLedger(
   }
   return out;
 }
+
+/**
+ * Window-independent existence check: does this port have any payment OR
+ * expense? Drives the Financial report-level empty state.
+ */
+export async function financialHasData(portId: string): Promise<boolean> {
+  const [pay, exp] = await Promise.all([
+    db
+      .select({ one: sql<number>`1` })
+      .from(payments)
+      .where(eq(payments.portId, portId))
+      .limit(1),
+    db
+      .select({ one: sql<number>`1` })
+      .from(expenses)
+      .where(eq(expenses.portId, portId))
+      .limit(1),
+  ]);
+  return pay.length > 0 || exp.length > 0;
+}