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>

packages/api/src/router/user.ts

@@ -11,6 +11,7 @@ import {
 import { Prisma } from "@planarchy/db";
 import { TRPCError } from "@trpc/server";
 import { z } from "zod";
+import { findUniqueOrThrow } from "../db/helpers.js";
 import { adminProcedure, createTRPCRouter, protectedProcedure } from "../trpc.js";
 
 export const userRouter = createTRPCRouter({
@@ -28,21 +29,20 @@ export const userRouter = createTRPCRouter({
   }),
 
   me: protectedProcedure.query(async ({ ctx }) => {
-    const user = await ctx.db.user.findUnique({
-      where: { email: ctx.session.user?.email ?? "" },
-      select: {
-        id: true,
-        name: true,
-        email: true,
-        systemRole: true,
-        permissionOverrides: true,
-        createdAt: true,
-      },
-    });
-
-    if (!user) {
-      throw new TRPCError({ code: "NOT_FOUND", message: "User not found" });
-    }
+    const user = await findUniqueOrThrow(
+      ctx.db.user.findUnique({
+        where: { email: ctx.session.user?.email ?? "" },
+        select: {
+          id: true,
+          name: true,
+          email: true,
+          systemRole: true,
+          permissionOverrides: true,
+          createdAt: true,
+        },
+      }),
+      "User",
+    );
 
     return user;
   }),