Design consistency audit fixes: alerts, cards, dark mode, utilities

Alert sweep (113 alerts, 79 files):
  All persistent static banners now carry alert-permanent so the
  layout's 5-second auto-dismiss cannot swallow guidance, warnings,
  or validation errors. Transient dismissible toasts left untouched.

CSS fixes (site.css):
  .card.shadow-sm      — strips rogue border from ~40 drifted cards
  .card-header.bg-white — rebinds to var(--bs-body-bg) so card
                          headers follow dark/light theme correctly
  Typography utilities  — .text-2xs (.68rem), .text-xs (.73rem)
  Token color classes   — .text-ember, .text-ok, .text-bad,
                          .text-warn, .text-cool, .bg-paper-2
  Layout utilities      — .mw-xs/sm/md/lg replace inline max-width
  Comment              — documents text-ember vs text-primary intent

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/PowderCoating.Web/Views/Accounts/YearEndClose.cshtml

@@ -1,4 +1,4 @@
-@using PowderCoating.Core.Entities
+@using PowderCoating.Core.Entities
 @{
     ViewData["Title"] = "Year-End Close";
     ViewData["PageIcon"] = "bi-calendar-check";
@@ -30,10 +30,10 @@
                 <h5 class="mb-0 fw-semibold"><i class="bi bi-calendar-check me-2 text-primary"></i>Close a Fiscal Year</h5>
             </div>
             <div class="card-body">
-                <div class="alert alert-warning py-2 mb-4">
+                <div class="alert alert-warning alert-permanent py-2 mb-4">
                     <i class="bi bi-exclamation-triangle me-2"></i>
                     <strong>What this does:</strong> Posts a Journal Entry dated December 31 that zeroes all Revenue
-                    and Expense account balances into Retained Earnings — the standard accounting close.
+                    and Expense account balances into Retained Earnings — the standard accounting close.
                     Run this <strong>after</strong> all entries for the year are posted and the period is locked.
                     A year can only be closed once.
                 </div>
@@ -99,7 +99,7 @@
                                 <tr>
                                     <td class="fw-bold">@c.ClosedYear</td>
                                     <td>@c.ClosedAt.ToLocalTime().ToString("MM/dd/yyyy h:mm tt")</td>
-                                    <td>@(c.ClosedBy ?? "—")</td>
+                                    <td>@(c.ClosedBy ?? "—")</td>
                                     <td>
                                         @if (c.JournalEntry != null)
                                         {