refactor: complete v2 refactoring plan (Phases 1-5)

Phase 1 — Quick Wins: centralize formatMoney/formatCents, extract
findUniqueOrThrow helper (19 routers), shared Prisma select constants,
useInvalidatePlanningViews hook, status badge consolidation, composite
DB indexes.

Phase 2 — Timeline Split: extract TimelineContext, TimelineResourcePanel,
TimelineProjectPanel; split 28-dep useMemo into 3 focused memos.
TimelineView.tsx reduced from 1,903 to 538 lines.

Phase 3 — Query Performance: server-side filtering for getEntriesView,
remove availability from timeline resource select, SSE event debouncing
(50ms batch window).

Phase 4 — Estimate Workspace: extract 7 tab components and 3 editor
components. EstimateWorkspaceClient 1,298→306 lines,
EstimateWorkspaceDraftEditor 1,205→581 lines.

Phase 5 — Package Cleanup: split commit-dispo-import-batch (1,112→573
lines), extract shared pagination helper with 11 tests.

All tests pass: 209 API, 254 engine, 67 application.

Co-Authored-By: claude-flow <ruv@ruv.net>

apps/web/src/app/(app)/estimates/EstimatesClient.tsx

@@ -8,7 +8,7 @@ import type { inferRouterOutputs } from "@trpc/server";
 import { clsx } from "clsx";
 import { EstimateWizard } from "~/components/estimates/EstimateWizard.js";
 import { usePermissions } from "~/hooks/usePermissions.js";
-import { formatDateLong } from "~/lib/format.js";
+import { formatDateLong, formatMoney } from "~/lib/format.js";
 import { trpc } from "~/lib/trpc/client.js";
 
 type RouterOutput = inferRouterOutputs<AppRouter>;
@@ -30,14 +30,6 @@ const VERSION_STYLES: Record<EstimateVersionStatus, string> = {
   SUPERSEDED: "bg-zinc-200 text-zinc-700",
 };
 
-function formatMoney(cents: number | null | undefined, currency = "EUR") {
-  return new Intl.NumberFormat("de-DE", {
-    style: "currency",
-    currency,
-    maximumFractionDigits: 0,
-  }).format((cents ?? 0) / 100);
-}
-
 function formatMetricValue(metric: EstimateDetail["versions"][number]["metrics"][number]) {
   if (metric.valueCents != null) {
     return formatMoney(metric.valueCents, metric.currency ?? "EUR");