test(transactions): update shared-flags and query-count baselines for splits

- InertiaSharedDataTest: the shared feature flags now include transactionSplitting
- performance thresholds: +1 query on the transactions list and cashflow
  breakdown for the splits eager-load (a single bulk query, does not scale)

tests/Feature/InertiaSharedDataTest.php

@@ -100,6 +100,7 @@ test('shared feature flags do not include coinbase flag', function () {
         'cashflow' => true,
         'calculateBalancesOnImport' => false,
         'mcp' => false,
+        'transactionSplitting' => false,
     ]);
 });
 

tests/Performance/ApiQueryCountTest.php

@@ -78,7 +78,8 @@ test('cashflow trend API does not exceed query threshold', function () {
 });
 
 test('cashflow breakdown API does not exceed query threshold', function () {
-    assertMaxQueries(15, function () {
+    // +1 vs. pre-split: the breakdown eager-loads each transaction's splits.
+    assertMaxQueries(16, function () {
         $this->getJson("/api/cashflow/breakdown?type=expense&{$this->dateParams}")->assertOk();
     }, 'API Cashflow Breakdown');
 });

tests/Performance/PageQueryCountTest.php

@@ -57,7 +57,8 @@ test('account show page does not exceed query threshold', function () {
 });
 
 test('transactions index page does not exceed query threshold', function () {
-    assertMaxQueries(21, function () {
+    // +1 vs. pre-split: the list eager-loads each transaction's splits.
+    assertMaxQueries(22, function () {
         $this->get(route('transactions.index'))->assertOk();
     }, 'Transactions Index');
 });
@@ -163,8 +164,9 @@ test('transactions page query count does not scale with number of transactions',
         'category_id' => $category->id,
     ]);
 
-    // Same threshold — paginated queries should not scale
-    assertMaxQueries(21, function () {
+    // Same threshold as the base case — the splits eager-load is a single bulk
+    // query, so it stays constant regardless of how many transactions there are.
+    assertMaxQueries(22, function () {
         $this->get(route('transactions.index'))->assertOk();
     }, 'Transactions with 120 records');
 });