refactor(ui): migrate to Fluid Functionalism, and ask for tax residency

[suiramdev]

Summary

Migrates the interface to the Fluid Functionalism registry and lands four product changes on it: settings category rows carry a fixed chip so the icon stops overflowing, the budget and recurring charts sit on Elevated again, onboarding asks for tax residency as a multi-select rather than one country, and the bank list fades its scrolling edge. The tax-residency change reaches the schema: user.country String? becomes user.taxCountries String[], and listInstitutions fans out across them. Start with packages/ui/src/styles/globals.css and packages/api/src/routers/bank-connection.ts.

Motivation

• The settings category icon overflowed its row, and the chart cards had gone flat against the page.
• One country cannot express a person taxed in several jurisdictions, which decides both the banks they can link and the categorisation rules applied.
• The registry gives the app one surface ladder, one size system and one motion vocabulary.
• A failed bank-provider call was indistinguishable from a country with no banks, so a user whose call failed concluded their bank was unsupported.

Drawbacks

• packages/ui/src/components is vendored source that has been hand-patched. A re-pull overwrites the patches silently; packages/ui/AGENTS.md records an inventory and the baseline commit, but nothing enforces it.
• The diff is large because the registry arrives wholesale. The product changes are a small part of it.
• BankingProvider.listInstitutions returns an Effect now, so a future adapter must model its own failure.
• The seven .tsx subpath exports are listed one by one: Node does not fall back across an exports entry whose file is absent.

Prior art

• The previous shadcn/ui primitives, which this replaces; the UiLabels seam is extended rather than rebuilt.
• Rejected shadcn add --overwrite for items already installed: it reverts lib/utils.ts and every local patch.
• Rejected a country join table as more schema than a string array earns here.
• Rejected marking the bank list from isError alone: it cannot say which country failed.

Notes

• No visual change beyond the four described; screenshots in the first comment.
• Docs updated: guides/first-steps, guides/bank-connections, concepts, contributing/data-model, contributing/bank-provider, integrations/api, integrations/procedures, self-hosting/bank-providers, self-hosting/troubleshooting.
• Migration 20260918120000_user_tax_countries rewrites user.country into user.taxCountries, preserving values.
• Breaking for adapters: listInstitutions returns Effect<ProviderInstitution[], BankInstitutionsUnavailable>; the procedure returns { banks, unavailableCountries }.
• Tests: bank-rows.test.ts covers the country:id institution key; utils.test.ts pins the ease-fluid merge.
• packages/api/src/categorisation/merchant-key.test.ts fails identically on origin/dev — not introduced here.
• Removes four unused dependencies and a duplicate framer-motion; THIRD-PARTY-NOTICES.md carries the Fluid Functionalism MIT notice.
• Review: five reviewers over disjoint slices raised 18 findings; all fixed and re-reviewed.

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