Delete Failed Bank Statement Import

Remove a failed bank-statement import row (Lane N-ingest, F2845).

For a failure Retry cannot change (no account number on the statement, an unrecognised format, expired bytes): the person uploads a different file, and this takes the dead row off the panel and out of the work list. Only the failed row goes - a failed import wrote no statement or entry (one transaction with the done flip), and nothing references it. 409 unless the import is failed; 404 missing / 403 out of scope.

Accountant/owner (ZCT-257), like the retry beside it: the row is resolved here first so the gate has its company_id.