- Added mergePermissions=false optional parameter to WriteSingleFileAsync
- Added early-return consolidated branch using PermissionConsolidator.Consolidate
- Consolidated CSV uses distinct header with Locations and LocationCount columns
- Locations column is semicolon-separated site titles for multi-location rows
- Existing non-consolidated code path is completely unchanged
- UserAccessAuditViewModel.ExportCsvAsync now passes MergePermissions to service