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/BankReconciliations/Create.cshtml

@@ -18,7 +18,7 @@
             <div class="mb-3">
                 <label class="form-label fw-semibold">Bank Account <span class="text-danger">*</span></label>
                 <select asp-for="AccountId" asp-items="accounts" class="form-select" required>
-                    <option value="">— select account —</option>
+                    <option value="">&mdash; select account &mdash;</option>
                 </select>
                 <div class="form-text">Only Checking, Savings, and Cash accounts are listed.</div>
             </div>