[CODE QUALITY] Replace placeholder 'any' types with proper interfaces

[itigges22]

Description

Current State

Several service files have placeholder type declarations like type Account = any that were added during rapid development. This defeats TypeScript's purpose and makes refactoring risky.

Files with type X = any

// lib/account-service.ts:27-29
export type Account = any;
export type Project = any;
export type User = any;

// lib/task-service-db.ts:5-7
type _TaskRow = any;
type TaskInsert = any;
type TaskUpdate = any;

// lib/services/time-entry-service.ts:9-11
type TimeEntry = any;
type TimeEntryInsert = any;
type TimeEntryUpdate = any;

// lib/rbac-types.ts:10-12
export type UserProfile = any;
export type Role = any;
export type UserRole = any;