feat(pitch-deck): move COGS to Materialaufwand for correct Gross Margin

- Cloud-Hosting, KI Tools, 3rd Party API → Materialaufwand
- New rows: Datenbank-Hosting, CDN/Storage
- Engine: compute Cloud-Hosting formula in materialaufwand
- Gross Margin now realistic (~82% in 2026)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/lib/finanzplan/engine.ts

@@ -294,17 +294,18 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     marketingRow.values = computed
   }
 
-  // Serverkosten: 2.000 EUR Basis (SysEleven) + 250 EUR pro Bestandskunde (first 10 incl.)
-  const serverRow = betrieb.find(r => r.row_label === 'Serverkosten Cloud (F)' || r.row_label === 'Serverkosten (Cloud)')
-  if (serverRow) {
+  // Serverkosten now in Materialaufwand — compute Cloud-Hosting formula there
+  const matRows = materialRows.rows as FPMaterialaufwand[]
+  const cloudRow = matRows.find(r => r.row_label.includes('Cloud-Hosting'))
+  if (cloudRow) {
     const computed = emptyMonthly()
     for (let m = FOUNDING_MONTH; m <= MONTHS; m++) {
       const kunden = totalBestandskunden[`m${m}`] || 0
       const extraKunden = Math.max(0, kunden - 10) // first 10 included in base
       computed[`m${m}`] = Math.round(extraKunden * 250 + 2000)
     }
-    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), serverRow.id])
-    serverRow.values = computed
+    await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(computed), cloudRow.id])
+    cloudRow.values = computed
   }
 
   // Update Personalkosten row