LCFS - Test and rebuild TFRS test build, including pre-2024 historical supplementals

**Describe the task**
Test and rebuild the TFRS test build to verify data migration and application behaviour after recent changes. As part of this validation, specifically exercise historical supplemental reports from compliance periods prior to 2024 to ensure legacy data flows through the system correctly.

**Purpose**
Rebuilding and re-testing the TFRS test environment ensures that recent backend/frontend/migration work has not regressed legacy data handling, and that historical supplementals (pre-2024) continue to display, calculate, and transition states correctly. Pre-2024 supplementals follow different reporting rules than current-year reports, so they are a high-risk area for regressions whenever compliance logic or data migrations change.

**Acceptance Criteria**
- [ ] Rebuild the TFRS test build from the latest sources
- [ ] Run the TFRS → LCFS data migration (ETL/NiFi scripts) against the freshly rebuilt test environment
- [ ] Verify migration completes without errors and row counts match expected baselines
- [ ] Smoke-test core LCFS flows against the rebuilt test environment (compliance reports, transfers, fuel supplies, fuel exports)
- [ ] Identify a representative set of historical supplemental reports from compliance periods prior to 2024
- [ ] Open each pre-2024 supplemental report and verify it loads without errors
- [ ] Verify pre-2024 supplemental report summaries calculate correctly (lines 11, 20, 21, etc.)
- [ ] Verify status transitions on pre-2024 supplementals behave as expected (Draft → Submitted → Assessed chain where applicable)
- [ ] Verify that `mv_transaction_aggregate` and `mv_credit_ledger` reflect pre-2024 supplemental outcomes after any assessment actions
- [ ] Document any issues found and file follow-up tickets

**Additional context**
- Related to recent fixes around materialized view refresh triggers (#4227) — validate that pre-2024 supplementals produce correct credit ledger entries after approval
- Pre-2024 reports use legacy compliance logic and often surface edge cases that current-year reports do not
- Coordinate with the team before rebuilding test to avoid disrupting in-flight QA