perf(secretary,billing): kill N+1 in secretary + claims lists (M8, M9)

M8: DoctorSecretary::toArray() lazy-loaded secretary/doctor/clinic per row;
fetch-join them in findByDoctorScope/findByClinic (shared listWithRelations()).

M9: enrichClaims() lazy-loaded each claim's items collection and called
insuranceRepo->find() per claim. Fetch-join items in findByTenant (Paginator,
fetchJoinCollection) and batch-fetch insurance names once.

Regressions (query count constant vs row count): SecretaryListNPlusOneTest,
ClaimsListNPlusOneTest.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/Secretary/Repository/DoctorSecretaryRepository.php

@@ -38,13 +38,27 @@ class DoctorSecretaryRepository extends ServiceEntityRepository
         return $this->findBy(['doctor' => $doctor], ['createdAt' => 'DESC']);
     }
 
+    /** Base query with secretary/doctor/clinic fetch-joined for toArray() (no N+1). */
+    private function listWithRelations(): \Doctrine\ORM\QueryBuilder
+    {
+        return $this->createQueryBuilder('s')
+            ->addSelect('sec', 'doc', 'cl')
+            ->leftJoin('s.secretary', 'sec')
+            ->leftJoin('s.doctor', 'doc')
+            ->leftJoin('s.clinic', 'cl')
+            ->orderBy('s.createdAt', 'DESC');
+    }
+
     /** منشی ها مطب شخصی یک دکتر (owner_type='doctor') */
     public function findByDoctorScope(Doctor $doctor): array
     {
-        return $this->findBy(
-            ['doctor' => $doctor, 'ownerType' => DoctorSecretary::OWNER_DOCTOR],
-            ['createdAt' => 'DESC']
-        );
+        return $this->listWithRelations()
+            ->where('s.doctor = :doctor')
+            ->andWhere('s.ownerType = :type')
+            ->setParameter('doctor', $doctor)
+            ->setParameter('type', DoctorSecretary::OWNER_DOCTOR)
+            ->getQuery()
+            ->getResult();
     }
 
     /** رابطه منشی در scope مطب شخصی */
@@ -111,12 +125,11 @@ class DoctorSecretaryRepository extends ServiceEntityRepository
     /** همه منشی ها کلینیک (owner_type='clinic') */
     public function findByClinic(Clinic $clinic): array
     {
-        return $this->createQueryBuilder('s')
+        return $this->listWithRelations()
             ->where('s.clinic = :clinic')
             ->andWhere('s.ownerType = :type')
             ->setParameter('clinic', $clinic)
             ->setParameter('type', DoctorSecretary::OWNER_CLINIC)
-            ->orderBy('s.createdAt', 'DESC')
             ->getQuery()
             ->getResult();
     }