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Billing cleanup before deletion

Web account deletion and manual workspace deletion complete billing cleanup before deleting workspace or Auth records. A missing Polar customer, a revoked or missing seat, and a missing or already canceled subscription count as completed cleanup. Use Polar SDK error types and HTTP status codes to identify these terminal states; other provider failures, including network errors, timeouts and 5xx responses, return 502 before database deletion. Multiple active subscription rows block manual workspace deletion with a generic 409 response. Existing permission, personal workspace and paid sole-member restrictions still apply. Regression coverage: the account and workspace deletion route tests under apps/web/src/legacy-api-routes, and packages/payment-core/src/polar-seat-helper.test.ts.