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/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");
     }