Show disabled import options when no accounts exist (#977)

* Show disabled import options before accounts exist

Keep account-dependent import choices visible on /imports/new and render them as disabled with guidance when no accounts are available.

* Refactor disabled import options: extract partial, fix accessibility (#986)

- Extract _import_option partial to eliminate duplicated enabled/disabled
  markup across TransactionImport, TradeImport, and MintImport (also
  used by AccountImport, CategoryImport, RuleImport for consistency)
- Replace misleading chevron-right with lock icon in disabled state
- Add aria-disabled="true" for screen reader accessibility
- Remove redundant default: parameter from t() call
- Fix locale key ordering (requires_account after import_* keys)
- Fix extra blank line in test file
- Add assertion for aria-disabled attribute in test

https://claude.ai/code/session_016j9tDYEBfWX9Dzd99rAYjX

Co-authored-by: Claude <noreply@anthropic.com>

* Tailwind fixes

---------

Co-authored-by: Claude <noreply@anthropic.com>

test/controllers/imports_controller_test.rb

@@ -23,6 +23,20 @@ class ImportsControllerTest < ActionDispatch::IntegrationTest
     assert_select "turbo-frame#modal"
   end
 
+  test "shows disabled account-dependent imports when family has no accounts" do
+    sign_in users(:empty)
+
+    get new_import_url
+
+    assert_response :success
+    assert_select "button", text: "Import accounts"
+    assert_select "button", text: "Import transactions", count: 0
+    assert_select "button", text: "Import investments", count: 0
+    assert_select "button", text: "Import from Mint", count: 0
+    assert_select "span", text: "Import accounts first to unlock this option.", count: 3
+    assert_select "div[aria-disabled=true]", count: 3
+  end
+
   test "creates import" do
     assert_difference "Import.count", 1 do
       post imports_url, params: {