Two unrelated cleanups in `_build_report_context` and the helper next
to it.
- Removed `year_projects`, `year_teams`, and `current_year` from the
report context dict. No template ever rendered them — they were
added 2026-04 as part of an executive-report design that never
shipped that section. Each render fired 2 extra GROUP BY queries
for nothing.
- `_company_cost_velocity` no longer loops every (work_log × worker)
pair in Python. Single SQL aggregate (`Sum(monthly_salary / 20)`)
instead — one round-trip regardless of dataset size. Old behaviour
loaded the entire WorkLog table + M2M into memory for the hero KPI
card. Regression test (`test_sql_aggregate_matches_python_loop`)
uses the old Python loop as the expected oracle.
Findings 14 + 16.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>