feat(encryption): report count of users still holding encrypted data (#687)

## What

`encryption:notify-removal` now prints, on every run, the total number
of **non-deleted** users who still hold legacy browser-encrypted data:

```
4 non-deleted user(s) still have encrypted data.
```

The count is taken before the billing exclusion, so it reflects the full
remaining scope of browser-encrypted data. Soft-deleted users are
excluded (model default scope), as are users whose data is already
plaintext.

## Why

It's the signal for deciding when the browser-side encryption code can
finally be removed: once this reaches zero, nothing in the app depends
on client-side encrypted columns anymore.

## Not changed

Email-sending logic is untouched. Subscribed users are still never
warned — the recipient set continues to go through
`excludeBilledUsers()` exactly as before. This PR only adds a reporting
line.

## Testing

- New test asserts the count spans everyone with encrypted data
(subscribed included), while excluding soft-deleted and plaintext users,
and that sending still skips the subscribed user.
- Full `NotifyEncryptedDataRemovalCommandTest` suite green.

app/Console/Commands/NotifyEncryptedDataRemovalCommand.php

@@ -39,16 +39,22 @@ class NotifyEncryptedDataRemovalCommand extends Command
      */
     public function handle(): int
     {
-        $users = $this->excludeBilledUsers($this->usersWithLegacyEncryption()->get());
+        $encryptedUsers = $this->usersWithLegacyEncryption()->get();
+
+        // Always report the total scope of legacy encrypted data (soft-deleted users are
+        // excluded by the model's default scope). This is the signal for deciding whether
+        // the browser-side encryption code can finally be removed, independent of who we
+        // actually email below.
+        $this->info("{$encryptedUsers->count()} non-deleted user(s) still have encrypted data.");
+
+        $users = $this->excludeBilledUsers($encryptedUsers);
 
         if ($users->isEmpty()) {
-            $this->info('No users with encrypted data found.');
+            $this->info('No users to warn.');
 
             return self::SUCCESS;
         }
 
-        $this->info("Found {$users->count()} user(s) with encrypted data.");
-
         if ($this->option('dry-run')) {
             $this->renderTable($users);
             $this->info('[dry-run] No emails sent.');

tests/Feature/Console/NotifyEncryptedDataRemovalCommandTest.php

@@ -45,6 +45,39 @@ test('it never warns a subscribed user', function () {
     Queue::assertNotPushed(SendUpdateEmailJob::class);
 });
 
+test('it always reports the total count of non-deleted encrypted users, including subscribed ones', function () {
+    config(['subscriptions.enabled' => true]);
+
+    $subscribed = User::factory()->create();
+    Transaction::factory()->for($subscribed)->create();
+    $subscribed->subscriptions()->create([
+        'type' => 'default',
+        'stripe_id' => 'sub_test123',
+        'stripe_status' => 'active',
+        'stripe_price' => 'price_test123',
+    ]);
+
+    $unsubscribed = User::factory()->create();
+    Transaction::factory()->for($unsubscribed)->create();
+
+    $deleted = User::factory()->create();
+    Transaction::factory()->for($deleted)->create();
+    $deleted->delete();
+
+    $clean = User::factory()->create();
+    Transaction::factory()->for($clean)->plaintext()->create();
+
+    // The count spans everyone still holding encrypted data (subscribed included); the
+    // soft-deleted and plaintext users are excluded.
+    artisan('encryption:notify-removal', ['--force' => true])
+        ->expectsOutputToContain('2 non-deleted user(s) still have encrypted data.')
+        ->assertSuccessful();
+
+    // Sending is unchanged: the subscribed user is counted but never emailed.
+    Queue::assertPushed(SendUpdateEmailJob::class, 1);
+    Queue::assertPushed(SendUpdateEmailJob::class, fn (SendUpdateEmailJob $job) => $job->user->is($unsubscribed));
+});
+
 test('it queues on the emails queue', function () {
     $user = User::factory()->create();
     Transaction::factory()->for($user)->create();