refactor(services): centralize AuditMeta + transactional setEntityTags helper

The same `interface AuditMeta { userId; portId; ipAddress; userAgent }`
was duplicated in 26 service files. Move the canonical definition into
`@/lib/audit` next to the related types and update every service to
import it. `ServiceAuditMeta` (the alias used in invoices.ts and
expenses.ts) collapses into the same name.

Tag CRUD across clients/companies/yachts/interests/berths followed an
identical wipe-then-rewrite recipe with two latent issues: the delete
and insert weren't wrapped in a transaction (a partial failure left
the entity with zero tags) and the audit-log payload shape diverged
(`newValue: { tagIds }` for clients/yachts/companies but
`metadata: { type: 'tags_updated', tagIds }` for interests/berths).

Extract `setEntityTags` in `entity-tags.helper.ts` that performs the
delete+insert inside a single transaction, normalizes the audit payload
to `newValue: { tagIds }`, and dispatches the per-entity socket event
through a switch so `ServerToClientEvents` typing stays intact.

The five `setXTags(...)` service functions now do parent-row tenant
verification and delegate the join-table work + side effects.

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

src/lib/services/custom-fields.service.ts

@@ -2,20 +2,13 @@ import { and, eq, count } from 'drizzle-orm';
 
 import { db } from '@/lib/db';
 import { customFieldDefinitions, customFieldValues } from '@/lib/db/schema/system';
-import { createAuditLog } from '@/lib/audit';
+import { createAuditLog, type AuditMeta } from '@/lib/audit';
 import { NotFoundError, ValidationError, ConflictError } from '@/lib/errors';
 import type { CreateFieldInput, UpdateFieldInput } from '@/lib/validators/custom-fields';
 import type { CustomFieldDefinition } from '@/lib/db/schema/system';
 
 // ─── Types ────────────────────────────────────────────────────────────────────
 
-interface AuditMeta {
-  userId: string;
-  portId: string;
-  ipAddress: string;
-  userAgent: string;
-}
-
 // ─── Value Validation ─────────────────────────────────────────────────────────
 
 function validateCustomFieldValue(
@@ -35,16 +28,12 @@ function validateCustomFieldValue(
     case 'number':
       return typeof value !== 'number' || isNaN(value) ? 'Must be a number' : null;
     case 'date':
-      return typeof value !== 'string' || isNaN(Date.parse(value))
-        ? 'Must be a valid date'
-        : null;
+      return typeof value !== 'string' || isNaN(Date.parse(value)) ? 'Must be a valid date' : null;
     case 'boolean':
       return typeof value !== 'boolean' ? 'Must be true or false' : null;
     case 'select': {
       const options = (definition.selectOptions as string[] | null) ?? [];
-      return !options.includes(value as string)
-        ? `Must be one of: ${options.join(', ')}`
-        : null;
+      return !options.includes(value as string) ? `Must be one of: ${options.join(', ')}` : null;
     }
     default:
       return 'Unknown field type';
@@ -134,10 +123,7 @@ export async function updateDefinition(
   }
 
   const existing = await db.query.customFieldDefinitions.findFirst({
-    where: and(
-      eq(customFieldDefinitions.id, fieldId),
-      eq(customFieldDefinitions.portId, portId),
-    ),
+    where: and(eq(customFieldDefinitions.id, fieldId), eq(customFieldDefinitions.portId, portId)),
   });
   if (!existing) {
     throw new NotFoundError('Custom field definition');
@@ -189,10 +175,7 @@ export async function deleteDefinition(
   meta: AuditMeta,
 ) {
   const existing = await db.query.customFieldDefinitions.findFirst({
-    where: and(
-      eq(customFieldDefinitions.id, fieldId),
-      eq(customFieldDefinitions.portId, portId),
-    ),
+    where: and(eq(customFieldDefinitions.id, fieldId), eq(customFieldDefinitions.portId, portId)),
   });
   if (!existing) {
     throw new NotFoundError('Custom field definition');
@@ -206,9 +189,7 @@ export async function deleteDefinition(
   const valueCount = countResult[0]?.count ?? 0;
 
   // Delete definition — CASCADE handles values
-  await db
-    .delete(customFieldDefinitions)
-    .where(eq(customFieldDefinitions.id, fieldId));
+  await db.delete(customFieldDefinitions).where(eq(customFieldDefinitions.id, fieldId));
 
   void createAuditLog({
     userId,