Live verification revealed the JWT carries the user id in the 'sub' claim
(NameClaimType=sub, MapInboundClaims=false), so ClaimTypes.NameIdentifier is
null at runtime. This caused ExpensesController.GetMine/GetById to throw
NullReferenceException (500) on the '!.Value', and made the services fall back
to 'system' — silently defeating the self-ownership guard. Resolve via
NameIdentifier (unit tests) then 'sub' (real tokens). Adds a regression test.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
TDD: wrote 8 tests first (red), then implemented IExpenseService + ExpenseService
covering CRUD, Draft→PendingApproval→Approved→Paid state machine, soft-delete,
per-owner access guards, and receipt blob round-trip via IFileStorage.
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>