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/estimates/VersionCompare.tsx

@@ -10,14 +10,7 @@ import {
   type ScopeItemDiff,
 } from "@planarchy/engine";
 import type { EstimateVersionView } from "~/components/estimates/EstimateWorkspace.types.js";
-
-function formatMoney(cents: number, currency = "EUR") {
-  return new Intl.NumberFormat("de-DE", {
-    style: "currency",
-    currency,
-    maximumFractionDigits: 0,
-  }).format(cents / 100);
-}
+import { formatMoney } from "~/lib/format.js";
 
 function formatDelta(value: number, formatter: (v: number) => string) {
   const prefix = value > 0 ? "+" : "";