From the 2026-06-09 full-codebase audit. Warehouse line->header relations
CASCADE on delete; line->master-data and the financial FKs are explicit
RESTRICT; UNIQUE on receipt/issue/session numbers; new indexes on hot FK
columns (sklad_issues/receipts, bank_accounts); dropped a duplicate
audit_logs created_at index. Applied to dev `app` and `app_test`.
Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>