feat: add encrypted export with password-protected ZIP (Closes #48)

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# Plan: Issue #48 — Encrypted export (password-protected ZIP)
## Summary
Add encrypted export functionality that wraps sensitive CSV/PDF export files in AES-256 password-protected ZIP archives. The user provides a password at export time, and only users with banking visibility can export banking reports. All sensitive exports are audit-logged.
## Existing Code Context
- `EncryptionService.php` — field-level encryption (Issue #60), NOT file-level
- `CsvExportService.php` — generates CSV exports with UTF-8 BOM
- `ExportController.php` — REST endpoints for CSV downloads
- `AuditService.php` — audit logging with field-level diffs
- `PermissionService.php` — access control with `canSeeBanking()` method
- Routes in `appinfo/routes.php`
## Implementation Steps
### Step 1: Create EncryptedExportService
**File:** `lib/Service/EncryptedExportService.php`
Service that wraps any export content (CSV or PDF binary) in a password-protected ZIP.
```php
class EncryptedExportService {
// Dependencies: AuditService, PermissionService, IUserSession, LoggerInterface
// createEncryptedZip(string $content, string $filename, string $password): string
// - Creates temp ZipArchive
// - Sets encryption to AES-256 (ZipArchive::EM_AES_256)
// - Adds content as file inside ZIP
// - Returns ZIP binary
// - Cleanup: unlink temp files
// createEncryptedExport(string $content, string $innerFilename, string $password, string $userId, string $exportType): array
// - Permission check for sensitive exports
// - Calls createEncryptedZip
// - Audit logs the export
// - Returns {content: binary, filename: "Export_encrypted_<date>.zip"}
}
```
### Step 2: Add Encrypted Export Endpoints to ExportController
**File:** `lib/Controller/ExportController.php`
Add new endpoints that accept a `password` POST parameter and return encrypted ZIPs:
- `POST /api/v1/export/members/encrypted` — encrypted member list
- `POST /api/v1/export/fees/encrypted` — encrypted fee records
- `POST /api/v1/export/birthdays/encrypted` — encrypted birthday list
- `POST /api/v1/export/banking/encrypted` — encrypted banking data (requires canSeeBanking)
POST method used because password must not appear in URL/query string.
### Step 3: Add Banking Export to CsvExportService
**File:** `lib/Service/CsvExportService.php`
Add `exportBankingList()` method that exports IBAN/Kontoinhaber data (decrypted) for members. This is a sensitive export that requires banking permission.
### Step 4: Register New Routes
**File:** `appinfo/routes.php`
Add routes for the encrypted export endpoints.
### Step 5: Add Unit Test
**File:** `tests/Unit/EncryptedExportServiceTest.php`
Test ZIP creation, encryption flag usage, audit logging.
## Acceptance Criteria Checklist
1. [ ] Sensitive exports prompt for password and produce AES-256 encrypted ZIP
2. [ ] ZIP contains the original PDF or CSV file inside
3. [ ] ZipArchive with EM_AES_256 encryption is used
4. [ ] Fallback handling if ZipArchive encryption is not available
5. [ ] Audit log entry for every sensitive export (who exported what, when)
6. [ ] Permission check: only users with banking visibility can export banking reports
7. [ ] Clear separation of encrypted vs. plain export endpoints
8. [ ] POST method used for encrypted endpoints (password not in URL)