Tariff and TenantServiceCoverage reference a service item by a raw int (no FK),
so deleting an item orphaned its tariffs and tenant-coverage config. Delete them
in deleteItem() before removing the item. (The in-use FK guard for invoice/claim
usage is preserved.)
Remaining M20 refs (ClinicStaff/SmsWallet/DoctorAddress.clinicId/Claim.insurance_id
on rare owner deletions) are accepted as harmless unreferenced rows; SmsWallet is
intentionally retained as a financial record. Documented in docs/audit-backlog.md.
Regression: tests/ClinicService/ServiceItemDeleteCleanupTest.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
