fix(pitch-deck): betriebliche accordion header-first, umsatz labels, annual display

- Betriebliche: category header (sum_row) now renders BEFORE detail rows
- Umsatzerlöse: renamed to Preis/Monat, Anzahl Kunden, Umsatz per tier
- Engine: tier matching via parentheses extraction (handles renamed labels)
- Annual column: quantity=Dec value, price=Dec value (not cumulated)

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

pitch-deck/lib/finanzplan/engine.ts

@@ -163,11 +163,14 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
   const totalRevenue = emptyMonthly()
 
   // Revenue = quantity × price for each module (if qty+price exist)
+  // Match by tier name extracted from parentheses, or exact label match
+  const extractTier = (label: string) => { const m = label.match(/\(([^)]+)\)/); return m ? m[1] : label }
   // Revenue rows WITHOUT matching qty/price are kept as-is (e.g. Beratung & Service)
   for (const rev of revenueRows) {
     if (rev.row_label === 'GESAMTUMSATZ') continue
-    const qty = quantities.find(q => q.row_label === rev.row_label)
-    const price = prices.find(p => p.row_label === rev.row_label)
+    const tier = extractTier(rev.row_label)
+    const qty = quantities.find(q => extractTier(q.row_label) === tier) || quantities.find(q => q.row_label === rev.row_label)
+    const price = prices.find(p => extractTier(p.row_label) === tier) || prices.find(p => p.row_label === rev.row_label)
     if (qty && price) {
       for (let m = 1; m <= MONTHS; m++) {
         const v = (qty.values[`m${m}`] || 0) * (price.values[`m${m}`] || 0)