fix: resolve all lint errors across source and test files

- Fix unused function parameters (prefix with _)
- Fix unused imports in test files
- Fix import ordering in test files
- Auto-fix formatting issues across 22 files

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

src/server/services/totals.service.ts

@@ -1,4 +1,4 @@
-import { and, eq, sql } from "drizzle-orm";
+import { eq, sql } from "drizzle-orm";
 import type { db as prodDb } from "../../db/index.ts";
 import { categories, globalItems, items } from "../../db/schema.ts";