fix(audit-wave-10): aria-hidden sweep on decorative Lucide icons (#69)

Mechanical codemod added \`aria-hidden\` to 444 self-closing single-line
Lucide icon JSX elements across 267 .tsx files in:

- shared/, layout/, dashboard/
- admin/ (all sections)
- clients/, berths/, yachts/, companies/, interests/, documents/
- reminders/, reservations/, residential/, expenses/, email/

The regex targeted only the safe pattern \`<IconName className="..." />\`
(no other props, self-closing, capitalized component name). Every match
inspected is a decorative companion to visible text or sits inside a
button whose accessible name comes from \`aria-label\` / sr-only text
— the icon itself should not be announced.

Screen readers no longer double-read the icon + the adjacent label
text (e.g. "Pencil Pencil Edit" → just "Edit"). The existing
@axe-core/playwright smoke test (\`20-accessibility.spec.ts\`) continues
to pass.

Test suite stays at 1315/1315 vitest. typescript clean.

Closes task #69 (aria-hidden sweep) from the AUDIT-2026-05-12 follow-ups
backlog.

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

src/components/expenses/expense-form-dialog.tsx

@@ -363,7 +363,7 @@ export function ExpenseFormDialog({ open, onOpenChange, expense }: ExpenseFormDi
                   disabled={noReceipt}
                   onClick={() => fileInputRef.current?.click()}
                 >
-                  <Upload className="mr-2 h-4 w-4" />
+                  <Upload className="mr-2 h-4 w-4" aria-hidden />
                   Upload receipt image or PDF
                 </Button>
               )}
@@ -393,7 +393,7 @@ export function ExpenseFormDialog({ open, onOpenChange, expense }: ExpenseFormDi
 
               {noReceipt && (
                 <div className="flex gap-2 rounded-md border border-amber-300 bg-amber-50 p-2 text-xs text-amber-900 dark:border-amber-900 dark:bg-amber-950/40 dark:text-amber-200">
-                  <AlertTriangle className="h-4 w-4 shrink-0" />
+                  <AlertTriangle className="h-4 w-4 shrink-0" aria-hidden />
                   <span>
                     Expenses without a receipt may not be reimbursed by the parent company. The PDF
                     export will flag this expense.
@@ -416,7 +416,7 @@ export function ExpenseFormDialog({ open, onOpenChange, expense }: ExpenseFormDi
               disabled={isSubmitting || mutation.isPending || isUploading || !canSubmit}
             >
               {(isSubmitting || mutation.isPending) && (
-                <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+                <Loader2 className="mr-2 h-4 w-4 animate-spin" aria-hidden />
               )}
               {isEdit ? 'Save changes' : 'Create Expense'}
             </Button>