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Convert raw `frappe.db.sql` in the Setup, Utilities, Templates and Regional areas to `frappe.qb` / the ORM so the same code runs on MariaDB and Postgres. Behaviour is preserved on MariaDB; the conversions also make these paths valid under Postgres' stricter SQL (GROUP BY, case-sensitivity, reserved words). Conversions of note (behaviour kept identical to the MariaDB original): - email_digest: ToDo ordering replicated with a CASE that mirrors MySQL `field(priority,'High','Medium','Low')` (unknown/NULL -> 0, sorts first), NULL-date-first and a `name` tie-break for a deterministic LIMIT. - company.get_all_transactions_annual_history: the cross-DocType UNION + GROUP BY is replaced by one grouped query per DocType merged with a Counter, so two different DocTypes sharing a transaction_date still collapse into one bucket. - templates/utils.send_message: contact lookup wraps both sides in LOWER() to keep MariaDB's case-insensitive email match on case-sensitive Postgres. - regional/irs_1099 & uae_vat_201: address ranking and emirate aggregation rebuilt with CASE/aggregate selects that satisfy Postgres GROUP BY, with a deterministic tie-break on the LIMIT-1 address lookups. - utilities/product.get_item_codes_by_attributes: numeric attribute values are cast with cstr() so Postgres doesn't reject `varchar = numeric`. Tests (run on both MariaDB and Postgres, --lightmode): - New: company merge test, authorization_rule duplicate-check, youtube report, templates/utils, and utilities/templates page reports (partners, rfq, material_request_info, product, utilities __init__). - Existing suites kept green: company, email_digest, transaction_deletion_record, irs_1099, uae_vat_201. Deferred (tracked separately): - setup/doctype/authorization_control.py still has raw `.format()` SELECTs; left for its own PR. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>