Refactor: Extract duplicated transformation logic in Export-AzRetirementReport

[Copilot]

The transformation logic for using Description when Problem equals Solution was duplicated across CSV and JSON export branches, reducing maintainability.

Changes:

• Extracted transformation to execute once before format selection
• Removed ~40 lines of duplicate code from CSV and JSON branches
• Updated HTML branch to use pre-transformed data
• Added CSV formula injection protection to prevent spreadsheet formula execution
• Added comprehensive functional tests for transformation logic

Before:

switch ($Format) {
    "CSV" {
        $transformedRecs = $allRecs | ForEach-Object {
            # 12 lines of transformation logic
        }
        $transformedRecs | Export-Csv ...
    }
    "JSON" {
        $transformedRecs = $allRecs | ForEach-Object {
            # Same 12 lines duplicated
        }
        $transformedRecs | ConvertTo-Json ...
    }
    "HTML" {
        foreach ($rec in $allRecs) {
            # Inline transformation logic duplicated again
        }
    }
}

After:

# Transform once for all formats
$transformedRecs = $allRecs | ForEach-Object {
    $rec = $_ | Select-Object -Property * -ExcludeProperty Solution
    $solutionValue = if ($_.Problem -eq $_.Solution -and $_.Description) {
        $_.Description
    } else {
        $_.Solution
    }
    $rec | Add-Member -MemberType NoteProperty -Name "Solution" -Value $solutionValue -Force
    $rec
}

switch ($Format) {
    "CSV" { 
        # Sanitize for formula injection
        $safeRecs = $transformedRecs | ForEach-Object { ... }
        $safeRecs | Export-Csv ... 
    }
    "JSON" { $transformedRecs | ConvertTo-Json ... }
    "HTML" { foreach ($rec in $transformedRecs) { ... } }
}

Test Coverage:

• Tests verify Description replaces Solution when Problem equals Solution (Az.Advisor mode)
• Tests verify Solution is preserved when Problem differs from Solution (API mode)
• Tests cover edge cases (null/empty Description values)
• All 43 tests passing

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[Copilot]

Pull request overview

This pull request refactors the Export-AzRetirementReport function to eliminate code duplication by extracting the data transformation logic that was repeated across CSV, JSON, and HTML export branches.

Changes:

• Extracted the transformation logic for handling Description/Solution substitution to execute once before format selection
• Removed approximately 40 lines of duplicated code across the three export branches
• Updated the HTML export branch to use pre-transformed data instead of performing inline transformation

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