fix(audit): backlog sweep — partial archived indexes, custom-fields per-entity gate, polish

Wave through the 2026-05-07 backlog of small/concrete audit-final-deferred
items (deferring the Documenso Phases 2-7 build and items needing design
decisions or live external instances).

DB schema:
- Migration 0046 converts 5 composite (port_id, archived_at) indexes to
  partial WHERE archived_at IS NULL — clients, interests, yachts, and
  both residential tables. Smaller, faster planner choice for the
  dominant list-query shape.

Multi-tenant isolation:
- document_sends now verifies recipient.interestId belongs to the port
  before landing on the audit row (the surrounding clientId check was
  already port-scoped; interestId pollution was the gap).

Routes / API:
- /api/v1/custom-fields/[entityId] requires entityType query param and
  gates on the matching resource permission (clients/interests/berths/
  yachts/companies). Fixes the cross-resource gap where a user with
  clients.view could read company custom-field values.
- Admin user list trash button wrapped in PermissionGate (edit was
  already gated; remove was not).

Service polish:
- berth-recommender accepts string-shaped JSONB booleans
  ('true'/'false') so admin UIs that wrap values as strings don't
  silently fall through to defaults.
- expense-pdf renderReceiptHeader anchors all text positions to a
  captured baseY rather than reading mutating doc.y after rect+stroke.
  Headers no longer drift on the first receipt page after a soft page
  break.
- berth-pdf apply: collect non-finite numeric coercion drops + warn-log
  them so partial silent drops are observable (was invisible because
  the no-fields-supplied check only fires when ALL drop).
- Storage cache fingerprint comment documenting the encrypted-secret
  invariant + the explicit invalidation hook.

UI polish:
- invoice-detail typed: replaced two `any` casts with a proper
  InvoiceDetailData / LineItem / LinkedExpense interface set.
- YachtForm now accepts initialOwner prop. Wired through:
  - client-yachts-tab passes { type: 'client', id: clientId }
  - interest-form passes { type: 'client', id: selectedClientId }
- Interest-form yacht picker now includes company-owned yachts where
  the selected client is a member (fetches client.companies and feeds
  YachtPicker an array filter). Plus an inline "Add new" button that
  opens YachtForm pre-bound to the client.
- YachtPicker accepts ownerFilter as single OR array for "match any"
  semantics.

BACKLOG.md updated with what landed vs what's still deferred (and why
each deferred item is genuinely larger than this push warrants).

Tests: 1185/1185 vitest, tsc clean.

src/components/yachts/yacht-form.tsx

@@ -49,11 +49,18 @@ interface YachtFormProps {
     status?: string | null;
     notes?: string | null;
   };
+  /**
+   * In create mode, pre-select the owner so a user opening this form from
+   * a client/company detail page doesn't have to manually re-pick the
+   * entity they're already on. Ignored in edit mode (the existing
+   * owner-history workflow is the right surface for ownership changes).
+   */
+  initialOwner?: { type: 'client' | 'company'; id: string };
 }
 
 type YachtStatus = 'active' | 'retired' | 'sold_away';
 
-export function YachtForm({ open, onOpenChange, yacht }: YachtFormProps) {
+export function YachtForm({ open, onOpenChange, yacht, initialOwner }: YachtFormProps) {
   const queryClient = useQueryClient();
   const isEdit = !!yacht;
   const [formError, setFormError] = useState<string | null>(null);
@@ -109,10 +116,11 @@ export function YachtForm({ open, onOpenChange, yacht }: YachtFormProps) {
         name: '',
         status: 'active',
         tagIds: [],
+        ...(initialOwner ? { owner: initialOwner } : {}),
       });
     }
     setFormError(null);
-  }, [yacht, open, reset]);
+  }, [yacht, open, reset, initialOwner]);
 
   const mutation = useMutation({
     mutationFn: async (data: CreateYachtInput) => {