feat(auth): enforce strict branch scoping for branch-assigned HR and staff accounts
- Introduce authBranchId() helper to resolve assigned branch while allowing company admin/superadmin cross-branch oversight
- Restrict branch, department, and employee listings and mutations to assigned branch for branch-scoped accounts
- Scope attendance records, biometric logs, leave applications/balances, payslips, shifts, and announcements by assigned branch
- Add comprehensive automated feature tests in BranchScopedAccessTest to prevent branch cross-visibility regression