refactor: address code review findings across all projects

Apply comprehensive fixes from code reviews including:
- Extract shared utilities (SqlFormatHelper, CellValueConverter, DbDestinationBase)
- Add interface abstractions (IAuthenticationService, IDatabaseMigrator, IMisQueryBuilder)
- Implement SecureStore for encrypted secrets storage
- Fix error handling with proper HTTP status codes and logging
- Optimize double enumeration in DevEtlRegistry
- Add DataSync.Dev README for developer onboarding
- Extract filter panel base classes to reduce duplication
- Update code review docs to mark all issues as fixed

NEW/tests/JdeScoping.Api.Tests/Controllers/AuthControllerTests.cs

@@ -14,6 +14,11 @@ using Microsoft.Extensions.Logging;
 using NSubstitute;
 using Shouldly;
 
+// Alias to avoid conflict with JdeScoping.Core.Interfaces.IAuthenticationService
+using IAspNetAuthService = Microsoft.AspNetCore.Authentication.IAuthenticationService;
+// Alias to match AuthController naming convention
+using IAuthService = JdeScoping.Core.Interfaces.IAuthenticationService;
+
 namespace JdeScoping.Api.Tests.Controllers;
 
 public class AuthControllerTests
@@ -186,14 +191,14 @@ public class AuthControllerTests
 
     private static HttpContext CreateMockHttpContext()
     {
-        var authServiceMock = Substitute.For<IAuthenticationService>();
+        var authServiceMock = Substitute.For<IAspNetAuthService>();
         authServiceMock.SignOutAsync(Arg.Any<HttpContext>(), Arg.Any<string>(), Arg.Any<AuthenticationProperties>())
             .Returns(Task.CompletedTask);
         authServiceMock.SignInAsync(Arg.Any<HttpContext>(), Arg.Any<string>(), Arg.Any<ClaimsPrincipal>(), Arg.Any<AuthenticationProperties>())
             .Returns(Task.CompletedTask);
 
         var serviceProvider = Substitute.For<IServiceProvider>();
-        serviceProvider.GetService(typeof(IAuthenticationService)).Returns(authServiceMock);
+        serviceProvider.GetService(typeof(IAspNetAuthService)).Returns(authServiceMock);
 
         var httpContext = new DefaultHttpContext
         {

NEW/tests/JdeScoping.Api.Tests/Controllers/FileControllerTests.cs

@@ -77,15 +77,15 @@ public class FileControllerTests
     }
 
     [Fact]
-    public async Task UploadWorkOrders_NoFile_ReturnsError()
+    public async Task UploadWorkOrders_NoFile_ReturnsBadRequest()
     {
         // Act
         var result = await _controller.UploadWorkOrders(null, CancellationToken.None);
 
-        // Assert
-        result.Result.ShouldBeOfType<OkObjectResult>();
-        var okResult = (OkObjectResult)result.Result!;
-        var uploadResult = okResult.Value.ShouldBeOfType<FileUploadResult<WorkOrderViewModel>>();
+        // Assert - should return BadRequest for validation errors, not 200 OK
+        result.Result.ShouldBeOfType<BadRequestObjectResult>();
+        var badRequestResult = (BadRequestObjectResult)result.Result!;
+        var uploadResult = badRequestResult.Value.ShouldBeOfType<FileUploadResult<WorkOrderViewModel>>();
         uploadResult.WasSuccessful.ShouldBeFalse();
         uploadResult.ErrorMessage.ShouldBe("No file uploaded");
     }

NEW/tests/JdeScoping.Api.Tests/Controllers/SearchControllerTests.cs

@@ -20,6 +20,7 @@ public class SearchControllerTests
     private readonly ILotFinderRepository _repository;
     private readonly IHubContext<StatusHub> _hubContext;
     private readonly ILogger<SearchController> _logger;
+    private readonly TimeProvider _timeProvider;
     private readonly SearchController _controller;
 
     public SearchControllerTests()
@@ -27,7 +28,8 @@ public class SearchControllerTests
         _repository = Substitute.For<ILotFinderRepository>();
         _hubContext = Substitute.For<IHubContext<StatusHub>>();
         _logger = Substitute.For<ILogger<SearchController>>();
-        _controller = new SearchController(_repository, _hubContext, _logger);
+        _timeProvider = TimeProvider.System;
+        _controller = new SearchController(_repository, _hubContext, _logger, _timeProvider);
         SetupAuthenticatedUser("testuser");
     }