Sweep all .cshtml files for encoding corruption; add pre-commit guard

Replace all corruption variants with HTML entities across 226 view files:
- 3-char UTF-8-as-Win1252 sequences (ae-corruption)
- Standalone smart/curly quotes that break C# Razor expressions
- Partially re-corrupted variants where the 3rd byte was normalised to ASCII

tools/Fix-Encoding.ps1: re-runnable sweep; uses [char] code points so the
script itself never contains a literal non-ASCII character; supports -DryRun

.githooks/pre-commit: blocks commits containing the ae-corruption byte
signature (xc3xa2xe2x82xac); git core.hooksPath = .githooks so the
hook is repo-committed and active for all future work on this machine.

Build clean; 225 unit tests pass.

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";
@@ -33,7 +33,7 @@
                 <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 &mdash; 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 ?? "&mdash;")</td>
                                     <td>
                                         @if (c.JournalEntry != null)
                                         {