- Add mergePermissions parameter to BuildHtml and WriteAsync
- Early-return branch calls PermissionConsolidator.Consolidate and delegates to BuildConsolidatedHtml
- BuildConsolidatedHtml: by-user table with Sites column, expandable [N sites] badge with toggleGroup, hidden sub-rows (data-group=locN), inline title for single-location entries
- By-site view and btn-site omitted when mergePermissions=true
- Wire UserAccessAuditViewModel.ExportHtmlAsync to pass MergePermissions
- Fix existing branding test call site to use named parameter
- RPT-03-f: mergePermissions=false produces byte-identical output to default call
- RPT-03-g: mergePermissions=true writes consolidated header and merged rows
- Edge case: single-location entry has LocationCount=1 with no semicolons in Locations
- HtmlExportServiceTests: 3 new tests (MSP logo only, null branding no img, both logos)
- SearchExportServiceTests: 1 new branding test (img tag present when branding provided)
- StorageHtmlExportServiceTests: 1 new branding test (img tag present)
- DuplicatesHtmlExportServiceTests: 1 new branding test (img tag present)
- UserAccessHtmlExportServiceTests: 1 new branding test (img tag present)
- MakeBranding helper added to each test class
- All 45 export tests pass; full suite 247/247 with 0 failures
- Add ReportBranding positional record bundling MspLogo and ClientLogo
- Add BrandingHtmlHelper static class generating flex branding header HTML
- Add BrandingHtmlHelperTests covering all 4 logo states (null, both null, single, both)
- Add InternalsVisibleTo for SharepointToolbox.Tests in project file
