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/components/admin/RateCardsClient.tsx

@@ -1,6 +1,7 @@
 "use client";
 
 import { useState } from "react";
+import { formatCents } from "~/lib/format.js";
 import { trpc } from "~/lib/trpc/client.js";
 
 // ─── Local types ────────────────────────────────────────────────────────────
@@ -86,11 +87,6 @@ const emptyLine: EditingLine = {
   machineRateCents: 0,
 };
 
-function formatCents(cents: number | null | undefined): string {
-  if (cents == null) return "-";
-  return (cents / 100).toFixed(2);
-}
-
 function formatDate(d: string | null | undefined): string {
   if (!d) return "-";
   return new Date(d).toLocaleDateString("de-DE");