fix(quick-260521-foj-01): widen Companies full sync to fetch all companies

- Add buildCompaniesFilter() returning id > 0 in lib/utils/sync-helpers.ts
- Route COMPANIES through buildCompaniesFilter on full sync instead of
  the generic buildActiveFilter (which applied isActive=true and missed
  inactive companies with tickets, causing tickets_company_id_fkey on
  weekly-full and full syncs since 2026-05-15)
- hasAppliedFilters stays true (filter is non-empty), so soft-delete of
  companies is not triggered

lib/services/entity-sync.ts

@@ -15,6 +15,7 @@ import {
   buildIncrementalFilter,
   buildActiveFilter,
   buildDateRangeFilter,
+  buildCompaniesFilter,
   buildContractsFilter,
   buildContractServicesFilter,
   buildProjectsFilter,
@@ -130,7 +131,10 @@ export class EntitySyncService {
         const filters: Array<{ field: string; op: string; value: any }> = [];
 
         // Special handling for entities that require filters
-        if (entity === EntityType.CONTRACTS) {
+        if (entity === EntityType.COMPANIES) {
+          filters.push(...buildCompaniesFilter());
+          entityLogger.info('Full sync of all companies (active + inactive)');
+        } else if (entity === EntityType.CONTRACTS) {
           filters.push(...buildContractsFilter());
           entityLogger.info('Full sync with status filter for active contracts');
         } else if (entity === EntityType.CONTRACT_SERVICES) {

lib/utils/sync-helpers.ts

@@ -91,6 +91,22 @@ export function buildContractServicesFilter(): Array<{ field: string; op: string
   ];
 }
 
+/**
+ * Build filter for companies (Companies endpoint requires a filter — use id > 0 to fetch all
+ * companies regardless of isActive. Active-only filtering misses inactive companies that
+ * have tickets, causing tickets_company_id_fkey violations on full sync.)
+ * @returns Query filter array for all companies
+ */
+export function buildCompaniesFilter(): Array<{ field: string; op: string; value: any }> {
+  return [
+    {
+      field: 'id',
+      op: 'gt',
+      value: 0,
+    },
+  ];
+}
+
 /**
  * Get table name for entity type
  * @param entity Entity type