feat(sprint-1-5): cierre Etapa 2 - formatPayback + fixes de marca
- Helper formatPayback con 12 casos cubiertos - Aplicado en RoiKpiBar, drawRoiKpiCards, csv-export - Auditoría WCAG: ratio 2.22:1, opción D (font-bold) para Etapa 3 - Adelanto: strings 'InQ ROI' y 'Powered by InQuality' en footers PDF - Threshold ROI: '1.000%' sin decimal - 455 tests verdes + 2 E2E Refs: sprints/sprint-1-5/ETAPA_2_PROMPT.md
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