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/JwtServiceTests.cs

@@ -22,7 +22,7 @@ public class JwtServiceTests : IDisposable
             Audience = "sigcm2.web",
             AccessTokenMinutes = 60
         };
-        _jwtService = new JwtService(_rsa, _options);
+        _jwtService = new JwtService(_rsa, _options, TimeProvider.System);
     }
 
     public void Dispose() => _rsa.Dispose();
@@ -219,7 +219,7 @@ public class JwtServiceTests : IDisposable
         // Sign with a different RSA key
         using var otherRsa = System.Security.Cryptography.RSA.Create(2048);
         var otherOptions = new JwtOptions { Issuer = "sigcm2.api", Audience = "sigcm2.web", AccessTokenMinutes = 60 };
-        var otherService = new JwtService(otherRsa, otherOptions);
+        var otherService = new JwtService(otherRsa, otherOptions, TimeProvider.System);
         var tokenFromOtherKey = otherService.GenerateAccessToken(MakeUsuario());
 
         // Validating with the correct key should throw