[pull] main from CPAtoCybersecurity:main - #41
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Add Year, Users, Linked Findings, Linked Controls, External Links; drop Observation Date and remediation columns (no live UI surface); single canonical ASSESSMENT_CSV_HEADERS shared by both exporters and the template so the three surfaces cannot drift.
…i-parity Assessment CSV: match UI fields exactly (both directions)
…ns on 3 record types
…ault; restore + subset cascade
…targets comments+history; page follows rename
…ed controlId rename, comment cleanup on delete, append-only deliberate reverts
…changelog Per-record comments with @mentions + field-level change audit log
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