feat(finance): transform to standalone modular functions

[ST-DDT]

Continuation of #4056

• feat(git): transform to standalone modular functions #4056

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Transforms the finance module to standalone modular functions.

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This PR can be recreated using the following steps:

1. Checkout next/previous SMF PR
2. Run pnpm tsx scripts/temp-transform-once.ts finance
3. Cherry-pick refactor: transform finance module
4. Cherry-pick chore: allow module
5. Run pnpm run generate:module-tree
6. Cherry-pick chore: remove temp exports

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[ST-DDT]

Blocked by #3985 to avoid conflicts.

• feat(finance): add vatNumber() #3985

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 99.17%. Comparing base (4f8a9ef) to head (854794a).

Additional details and impacted files

@@            Coverage Diff             @@
##             next    #4073      +/-   ##
==========================================
+ Coverage   99.16%   99.17%   +0.01%     
==========================================
  Files        1152     1171      +19     
  Lines        3827     3876      +49     
  Branches      683      691       +8     
==========================================
+ Hits         3795     3844      +49     
  Misses         28       28              
  Partials        4        4              

Files with missing lines	Coverage Δ
src/modules/finance/_iban-lib.ts	100.00% <100.00%> (ø)
src/modules/finance/account-name.ts	100.00% <100.00%> (ø)
src/modules/finance/account-number.ts	100.00% <100.00%> (ø)
src/modules/finance/amount.ts	100.00% <100.00%> (ø)
src/modules/finance/bic.ts	100.00% <100.00%> (ø)
src/modules/finance/bitcoin-address.ts	100.00% <100.00%> (ø)
src/modules/finance/credit-card-cvv.ts	100.00% <100.00%> (ø)
src/modules/finance/credit-card-issuer.ts	100.00% <100.00%> (ø)
src/modules/finance/credit-card-number.ts	100.00% <100.00%> (ø)
src/modules/finance/currency-code.ts	100.00% <100.00%> (ø)
... and 13 more

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