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/views/__init__.py

@@ -18,6 +18,7 @@ from .destinataere import (  # noqa: F401
     destinataer_create,
     destinataer_update,
     destinataer_delete,
+    destinataer_toggle_archiv,
     destinataer_notiz_create,
     destinataer_export,
 )