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/Infrastructure/Audit/AuditLoggerTests.cs

@@ -22,7 +22,7 @@ public sealed class AuditLoggerTests
         repo ??= Substitute.For<IAuditEventRepository>();
         options ??= new AuditOptions();
         var optsWrapper = Options.Create(options);
-        return new AuditLogger(context, repo, optsWrapper);
+        return new AuditLogger(context, repo, optsWrapper, TimeProvider.System);
     }
 
     [Fact]

tests/SIGCM2.Application.Tests/Infrastructure/Audit/SecurityEventLoggerTests.cs

@@ -20,7 +20,7 @@ public sealed class SecurityEventLoggerTests
         repo ??= Substitute.For<ISecurityEventRepository>();
         context ??= Substitute.For<IAuditContext>();
         options ??= new AuditOptions();
-        return new SecurityEventLogger(repo, context, Options.Create(options));
+        return new SecurityEventLogger(repo, context, Options.Create(options), TimeProvider.System);
     }
 
     [Fact]