fix(a11y): improve focus restoration with timing fixes, validation, and error handling

Core improvements:
- Fix focus restoration timing by using queueMicrotask only (removed double-layer async)
- Add comprehensive error handling with dev-mode logging for all failure scenarios
- Validate element visibility (display: none, visibility: hidden) before restoring focus
- Check disabled state and implement fallback to nearest focusable ancestor
- Add findNearestFocusableElement() helper for robust fallback strategy
- Add tabindex="-1" to focusable selectors for better focus management
- Use preventScroll option when calling focus() to prevent scroll jumps

Additional fixes:
- Remove unnecessary type conversion in Modal.tsx
- Fix TypeScript unused variable errors in main process
- Clean up unused imports in bip-users-dao.ts
- Add ARIA attributes and focus management to LoginDialog
- Add triggerRef support to UserSelectionDialog and ExecutionReportDialog
- Refactor ExecutionReportDialog to use Modal component
- Improve MaterialTypeManagementDialog with focus management

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

src/main/ipc/index.ts

@@ -59,9 +59,11 @@ export function withErrorHandling<T>(
       const code = getErrorCode(error)
 
       // Serialize error with full details
-      const serializedError = serializeError(error)
-      const errorToLog =
-        process.env.NODE_ENV === 'production' ? sanitizeError(serializedError) : serializedError
+      if (process.env.NODE_ENV === 'production') {
+        sanitizeError(serializeError(error))
+      } else {
+        serializeError(error)
+      }
 
       if (isBaseError(error)) {
         logError(log, `[${context}] ${error.name}`, error, {

src/main/services/user/bip-users-dao.ts

@@ -14,7 +14,6 @@ import { ConfigManager } from '../config/config-manager'
 import sql from 'mssql'
 import type { UserInfo } from '../../types/user.types'
 import { createLogger, logError } from '../logger'
-import { serializeError } from '../logger/error-utils'
 
 const log = createLogger('BipUsersDao')