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/unterstuetzungen.py

@@ -1578,6 +1578,14 @@ def nachweis_board(request):
 
     destinataere = Destinataer.objects.filter(aktiv=True).order_by("nachname", "vorname")
 
+    # Auto-create missing VierteljahresNachweis records for the filtered year
+    for d in destinataere:
+        for q in range(1, 5):
+            VierteljahresNachweis.objects.get_or_create(
+                destinataer=d, jahr=jahr_filter, quartal=q,
+                defaults={"status": "offen"},
+            )
+
     board = []
     for d in destinataere:
         quartale = {}