Sprint 5.5 Clean FTD — triage 21→14 actives (cap 15)

fix(StatCards): replace plan === 'free' with !hasAccess(plan, 'dashboard') (FTD-39)
refactor(useAudioRecorder): move optionsRef assignment to useEffect (FTD-38)
docs(TECH_DEBT): v1.27 — freeze FTD-09/33/42, close FTD-14/35/38/39

src/features/dashboard/components/StatCards.tsx

@@ -15,7 +15,7 @@ import { Card } from '@/shared/ui/Card'
 import { formatRelativeDate } from '@/shared/lib/date'
 import { isEcrit } from '@/entities/production/lib'
 import type { SimulationListItem } from '@/entities/production/types'
-import type { Plan } from '@/entities/user/lib'
+import { hasAccess, type Plan } from '@/entities/user/lib'
 
 interface StatCardsProps {
   plan: Plan
@@ -87,7 +87,7 @@ function SimulationsRestantesCard({
           style={{ width: `${pct}%` }}
         />
       </div>
-      {plan === 'free' && (
+      {!hasAccess(plan, 'dashboard') && (
         <p className="text-xs text-ink-tertiary">Renouvellement offert à l'upgrade</p>
       )}
     </StatShell>