test(udt-011): T400.40 — update tests for TimeProvider injection and explicit now params

Fix all test compilation errors caused by T400.10/T400.20/T400.30:
- Handler constructors: add TimeProvider.System as last argument
- Domain mutator calls: add DateTime.UtcNow as explicit 'now' argument
- AuditLogger/SecurityEventLogger Build() helpers: add TimeProvider.System
- JwtService test constructors: add TimeProvider.System
Cat2 coverage already present in TimeProviderArgentinaExtensionsTests.cs:
FakeTimeProvider proves GetArgentinaToday() returns ART civil date, not UTC.

tests/SIGCM2.Application.Tests/Auth/Refresh/RefreshCommandHandlerTests.cs

@@ -36,7 +36,8 @@ public class RefreshCommandHandlerTests
         _generator.Generate().Returns("new_raw_token_value_xyz");
 
         _handler = new RefreshCommandHandler(
-            _refreshRepo, _usuarioRepo, _jwtService, _generator, _clientCtx, _authOptions, _security);
+            _refreshRepo, _usuarioRepo, _jwtService, _generator, _clientCtx, _authOptions, _security,
+            TimeProvider.System);
     }
 
     // Helper: build an active stored RefreshToken with a matching principal