fix(wise): address PR #2433 review feedback

- Wire @wise_items into AccountsController#index so linked accounts appear on /accounts
- Fix find_wise_account_for_linking to preserve .active scope via .merge instead of .then
- Fix cross-currency incoming transfer amount to use targetValue instead of sourceValue
- Add missing select_profiles.session_expired locale key
- Add missing account_name interpolation to link_existing_account success notice
- Use i18n for profile type labels in profile_display_name
- Trigger wise_item.sync_later after account linking in all three linking actions
- Isolate fee transaction failure so it no longer aborts the main transfer import
- Use bare raise in WiseActivity/WiseEntry processors to preserve original backtrace
- Re-raise in WiseItem::Unlinking to prevent silently orphaned Holdings
- Fix avatar badge to use design system tokens (bg-container-inset, text-primary)

app/models/wise_entry/processor.rb

@@ -25,17 +25,22 @@ class WiseEntry::Processor
     end
 
     result = import_main_transaction
-    import_fee_transaction if fee > 0
+
+    if fee > 0
+      begin
+        import_fee_transaction
+      rescue StandardError => e
+        Rails.logger.warn "WiseEntry::Processor - Fee transaction failed for transfer #{safe_id}: #{e.message}"
+      end
+    end
+
     result
   rescue ArgumentError => e
     Rails.logger.error "WiseEntry::Processor - Validation error for transfer #{safe_id}: #{e.message}"
     raise
-  rescue ActiveRecord::RecordInvalid, ActiveRecord::RecordNotSaved => e
-    Rails.logger.error "WiseEntry::Processor - Failed to save transfer #{safe_id}: #{e.message}"
-    raise StandardError, "Failed to import transaction: #{e.message}"
   rescue => e
     Rails.logger.error "WiseEntry::Processor - Unexpected error for transfer #{safe_id}: #{e.class} - #{e.message}"
-    raise StandardError, "Unexpected error: #{e.message}"
+    raise
   end
 
   private
@@ -93,9 +98,13 @@ class WiseEntry::Processor
 
     # Expenses (outgoing) → positive amount in Sure convention.
     # Incomes (incoming)  → negative amount in Sure convention.
+    # Incoming cross-currency transfers use targetValue (what actually arrived) not sourceValue.
     def main_amount
-      value = data[:sourceValue].to_d.abs
-      outgoing? ? value : -value
+      if outgoing?
+        data[:sourceValue].to_d.abs
+      else
+        -(data[:targetValue].to_d.abs)
+      end
     end
 
     # Fee is the difference between what was debited and what the recipient received,