feat(pitch-deck): SKR04 chart of accounts, KPI formula fixes, material updates

- New tab: Kontenrahmen SKR04 with 10 collapsible classes, 62 accounts
- KPI fixes: MRR=Dec run-rate, ACV=annual, NRR→Growth(YoY), BurnRate on neg EBIT
- KPI tab: added Gross Margin + Revenue Growth rows, fixed all labels
- LLM costs: 100 EUR/employee/month (scaling with headcount)
- 3rd Party API: +167 EUR/Mon for annual regulation ingestion
- Kreditrückzahlungen: 5014 EUR/Mon ab Aug 2028 (160k, 8%, 36 Monate)
- ProjectionFooter: readable size (12px instead of 9px)

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

pitch-deck/components/ui/ProjectionFooter.tsx

@@ -10,7 +10,7 @@ export default function ProjectionFooter({ lang }: ProjectionFooterProps) {
   const de = lang === 'de'
   return (
     <div className="mt-3 pt-2 border-t border-white/5">
-      <p className="text-[9px] text-white/20 text-center italic">
+      <p className="text-xs text-white/30 text-center italic">
         {de
           ? 'Alle Finanzdaten sind Planzahlen und stellen keine Garantie für künftige Ergebnisse dar (Stand: Q2 2026)'
           : 'All financial data are projections and do not constitute a guarantee of future results (as of: Q2 2026)'}