Flatten vPracticasAuditEntries — per-row correlated subqueries at LIMIT 250 drive the /practicas 188-249 statement count

Split from PLUTO-102 (db premise correction). The /practicas heavy statement count is NOT app-level fan-out — it is vPracticasAuditEntries running per-row correlated subqueries at LIMIT 250, re-expanded on every practicas query. PLUTO-102's bundling reduces round-trips but does NOT shrink this view's internal expansion. Real fix = flatten the view (replace the correlated subqueries with set-based joins/lateral aggregation). db-lane migration; audit pre-apply. Bigger sub-task than the 102 bundles; sequence after the alumnos/[id] + practicas-quartet bundles land.