Add isHidden to Category, category CRUD tests, coverage improvements

- Add isHidden field to Category entity with migration (DEFAULT false for existing rows)
- Add isHidden checkbox to edit category template and "Masquee" badge on category list
- Save isHidden in editCategory controller method
- Fix Category.isActive() indentation
- Create CategoryTest with full coverage (14 tests): defaults, setters, setEvent logic, isActive, isHidden
- Add category CRUD tests to AccountControllerTest: add/edit/delete/reorder categories with access control
- Add cookie-consent tests for dev env early return and Cloudflare tunnel script
- Exclude PayoutPdfService from phpunit coverage and SonarQube analysis

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

phpunit.dist.xml

@@ -36,6 +36,7 @@
         <exclude>
             <file>src/Controller/StripeWebhookController.php</file>
             <file>src/Service/StripeService.php</file>
+            <file>src/Service/PayoutPdfService.php</file>
         </exclude>
 
         <deprecationTrigger>