feat: enhance admin role management and reconciliation features

- Updated AGENTS.md to clarify site admin roles and their associated permissions.
- Refactored reconciliation controllers to include admin user validation and improved access control based on admin roles.
- Enhanced AdminReconcileJobService to support player-specific reconciliation and site-based job creation.
- Removed deprecated rebate commission report functionality from the API and related services.
- Improved dashboard overview builders to accommodate new site operator roles and their specific functionalities.

app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileItemIndexController.php

@@ -2,12 +2,15 @@
 
 namespace App\Http\Controllers\Api\V1\Admin\Reconcile;
 
+use App\Models\AdminSite;
 use App\Models\AdminUser;
 use App\Models\TransferOrder;
 use App\Models\ReconcileJob;
 use Illuminate\Http\Request;
 use App\Models\ReconcileItem;
+use App\Support\AdminAgentScope;
 use App\Support\AdminApiList;
+use App\Support\AdminReconcileScope;
 use Illuminate\Http\JsonResponse;
 use App\Http\Controllers\Controller;
 use App\Support\AdminTransferOrderCapabilities;
@@ -28,11 +31,27 @@ final class ReconcileItemIndexController extends Controller
         $admin = $request->lotteryAdmin();
         abort_if($admin === null, 401);
 
+        if ($denied = AdminReconcileScope::denyUnlessJobAccessible($admin, $reconcile_job)) {
+            return $denied;
+        }
+
         $p = AdminApiList::readPaging($request, 50, 200);
 
-        $paginator = $reconcile_job->items()
-            ->orderBy('id')
-            ->paginate($p['perPage'], ['*'], 'page', $p['page']);
+        $itemsQuery = $reconcile_job->items()->orderBy('id');
+        if (! $admin->isSuperAdmin()) {
+            $siteIds = $admin->accessibleAdminSiteIds() ?? [];
+            $siteCodes = $siteIds === []
+                ? []
+                : AdminSite::query()
+                    ->whereIn('id', $siteIds)
+                    ->pluck('code')
+                    ->map(static fn ($code): string => (string) $code)
+                    ->all();
+            $agent = AdminAgentScope::primaryAgentNode($admin);
+            AdminReconcileScope::applyItemsTransferPlayerScope($itemsQuery, $siteCodes, $agent);
+        }
+
+        $paginator = $itemsQuery->paginate($p['perPage'], ['*'], 'page', $p['page']);
 
         $transferNos = collect($paginator->items())
             ->map(fn (ReconcileItem $item) => $item->side_a_ref)