fix: PHP CS Fixer (43 fichiers) + PHPStan level 6 zero erreurs + JS SonarQube

PHP CS Fixer :
- 43 fichiers corriges (imports, docblocks, formatting)

PHPStan level 6 (45 erreurs corrigees) :
- ComptabiliteController/DevisController : cast User via @var
- StatsController : cast float pour operations arithmetiques
- AdvertService/DevisService/FactureService : @return array shape
- PaymentReminderCommand : default arm dans match
- Stripe SDK : @phpstan-ignore-next-line (5 occurrences)
- MailerService : suppression ?? redondants sur offsets existants
- SentryService : fix types retour, dead code
- DnsCheckService/GoogleSearchService : @param value types
- LegalController : suppression statement inatteignable
- ActionService : @phpstan-ignore propriete non lue
- Pdf/AdvertPdf/FacturePdf : @phpstan-ignore methodes inutilisees

JS SonarQube :
- app.js : isNaN -> Number.isNaN, replace -> replaceAll (5 occurrences)
- app.js : extraction ternaire imbrique en if/else if
- app.js : refactor SIRET search (nesting 5->3 niveaux)
- entreprise-search.js : parseInt -> Number.parseInt
- app.test.js : extraction trackListener (complexite cognitive 17->12)

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

tests/js/app.test.js

@@ -27,10 +27,13 @@ Object.defineProperty(globalThis, 'localStorage', { value: localStorageMock, wri
 let domContentLoadedListeners = []
 const originalAddEventListener = document.addEventListener.bind(document)
 const originalRemoveEventListener = document.removeEventListener.bind(document)
-document.addEventListener = function(type, listener, options) {
-    if (type === 'DOMContentLoaded') {
-        domContentLoadedListeners.push(listener)
-    }
+
+const trackListener = (type, listener) => {
+    if (type === 'DOMContentLoaded') domContentLoadedListeners.push(listener)
+}
+
+document.addEventListener = (type, listener, options) => {
+    trackListener(type, listener)
     return originalAddEventListener(type, listener, options)
 }