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/Models/User.php

@@ -3,6 +3,7 @@
 namespace App\Models;
 
 // use Illuminate\Contracts\Auth\MustVerifyEmail;
+use Database\Factories\UserFactory;
 use Filament\Models\Contracts\FilamentUser;
 use Filament\Panel;
 use Illuminate\Contracts\Auth\MustVerifyEmail;
@@ -16,7 +17,7 @@ use Laravel\Sanctum\HasApiTokens;
 
 class User extends Authenticatable implements FilamentUser, MustVerifyEmail
 {
-    /** @use HasFactory<\Database\Factories\UserFactory> */
+    /** @use HasFactory<UserFactory> */
     use Billable, HasApiTokens, HasFactory, Notifiable;
 
     /**