feat: upgrade filament to v4 and ensure 100% test coverage

- Upgrade Filament framework from v3 to v4
   - Update all Filament resources and pages for v4 compatibility
   - Fix test suite to maintain 100% pass rate (321 tests passing)
   - Add visibility condition for ticket close action (only when not closed)
   - Update dependencies and build assets for new Filament version
   - Maintain backward compatibility while leveraging v4 improvements

app/Filament/Resources/UserResource/Pages/EditUser.php

@@ -2,6 +2,7 @@
 
 namespace App\Filament\Resources\UserResource\Pages;
 
+use Filament\Actions\DeleteAction;
 use App\Filament\Resources\UserResource;
 use App\Models\User;
 use Filament\Actions;
@@ -16,7 +17,7 @@ class EditUser extends EditRecord
     protected function getHeaderActions(): array
     {
         return [
-            Actions\DeleteAction::make(),
+            DeleteAction::make(),
             Action::make('download_report')
                 ->label('Download User Report')
                 ->icon('heroicon-o-user')