fix: resolve ruff errors in type checking code

- Add missing 'Any' import in operations/comparing.py
- Fix import order in fp/immutable.py (typing after dataclasses)

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

Author: codewizdave

excel_toolkit/fp/immutable.py

@@ -3,9 +3,8 @@
 This module provides a decorator for creating immutable dataclasses.
 """
 
-from typing import Any
-
 from dataclasses import dataclass
+from typing import Any
 
 
 def immutable(cls: type) -> type:

excel_toolkit/operations/comparing.py

@@ -5,6 +5,7 @@
 """
 
 from dataclasses import dataclass
+from typing import Any
 
 import pandas as pd