Bug fixes + archive feature for Destinatäre

- Make Destinatär names clickable in list view (link to detail page)
- Nachweis-Board: auto-create missing VierteljahresNachweis records
  for active Destinatäre when viewing a year (fixes missing Q1 2026)
- Add archive/deactivate toggle for Destinatäre (button on detail page)
  with AuditLog entry and confirmation dialog
- Default Destinatär list to show active only (filter preset to "Aktiv")

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/stiftung/urls.py

@@ -26,6 +26,11 @@ urlpatterns = [
         views.destinataer_delete,
         name="destinataer_delete",
     ),
+    path(
+        "destinataere/<uuid:pk>/archivieren/",
+        views.destinataer_toggle_archiv,
+        name="destinataer_toggle_archiv",
+    ),
     path(
         "destinataere/<uuid:pk>/notiz/",
         views.destinataer_notiz_create,