Short design covering four changes: mtime-based CSS cache-bust token,
Django Debug Toolbar (dev-only) for profiling, N+1 fixes on Dashboard
and Payroll pages, and a before/after measurement in the commit message.
Scope is deliberately tight — plan B (template splitting) and plan C
(full audit) are deferred until plan A evidence lands.
Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>