Performance: - O2M formatO2MFields: N+1 → single batched query per O2M field (collect parent IDs, WHERE inverse IN (...), group by parent) Code dedup: - domain.go compileSimpleCondition: 80 lines → 12 lines by delegating to compileQualifiedCondition (eliminates duplicate operator handling) - db.go SeedWithSetup: 170-line monolith → 5 focused sub-functions (seedCurrencyAndCountry, seedCompanyAndAdmin, seedJournalsAndSequences, seedChartOfAccounts, resetSequences) Quality: - Magic numbers (80, 200, 8) replaced with named constants - Net -34 lines Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
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