## Problem
The categorizer was reading transactions exclusively from the browser's
IndexedDB (Dexie), which is only populated via an on-demand sync
triggered from the import drawer. When an account was deleted
(soft-deleting all its transactions), those transactions remained in the
local IndexedDB and kept appearing in the categorizer on subsequent
visits.
## Solution
- **`TransactionController::categorize()`** now queries uncategorized
transactions directly from the database (`WHERE category_id IS NULL`)
with their account and bank eager-loaded, and passes them as an Inertia
prop alongside the existing `categories`, `accounts`, `banks`, and
`labels`.
- **`categorize.tsx`** drops all Dexie/`useLiveQuery` dependencies. The
transaction list now comes from the Inertia prop; client-side decryption
runs once on mount (the encryption key remains client-side only — the
server never sees it). Category assignment
(`transactionSyncService.update()`) is unchanged.
## Tests
Added 5 new feature tests covering:
- Categorize page is accessible to authenticated users and includes the
`transactions` prop
- Only uncategorized transactions are returned
- Transactions from deleted accounts are excluded
- Transactions from other users are not visible
- Guests are redirected to login
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