Decode category/tag strings before grouping in report layout

[MelvinBot]

Explanation of Change

When expenses share the same category but are stored with different HTML encodings (e.g., Uber & car washes vs Uber & car washes), the report view in New Expensify displays them as two separate category groups — even though they look identical. This happens because groupTransactionsByCategory in ReportLayoutUtils.ts uses the raw category string as the Map key for grouping, but displays the HTML-decoded name. Different code paths (MCC auto-categorization vs. distance default category) can produce the same category name with different HTML encoding, particularly for the & character.

The fix decodes the category string before using it as the grouping key, so that & and & resolve to the same group. The same fix is applied to groupTransactionsByTag for consistency. This matches how OldDot already handles this in lib_report.js with _.unescape().

Fixed Issues

$ https://github.com/Expensify/Expensify/issues/612034

Tests

1. Create an expense report with two expenses that share the same category name, where one has an HTML-encoded & in the category string and the other has a literal &
2. Open the report in New Expensify with "Group by Category" enabled
3. Verify both expenses appear in a single category group (not two separate groups)
4. Repeat for tags with HTML-encoded characters to verify they also group correctly

• Verify that no errors appear in the JS console

Offline tests

N/A — this change is purely about how transactions are grouped in memory for display. Offline behavior is unchanged.

QA Steps

1. Find or create a report where the same category contains an & character (e.g., "Auto - 6340 (including Tolls, Parking, Uber & car washes)")
2. Add both distance expenses and card expenses to the same category
3. Open the report in New Expensify with "Group by Category" enabled
4. Verify all expenses under the same category appear in a single group with a combined total

• Verify that no errors appear in the JS console

PR Author Checklist

• I linked the correct issue in the ### Fixed Issues section above
• I wrote clear testing steps that cover the changes made in this PR
  • I added steps for local testing in the Tests section
  • I added steps for the expected offline behavior in the Offline steps section
  • I added steps for Staging and/or Production testing in the QA steps section
  • I added steps to cover failure scenarios (i.e. verify an input displays the correct error message if the entered data is not correct)
  • I turned off my network connection and tested it while offline to ensure it matches the expected behavior (i.e. verify the default avatar icon is displayed if app is offline)
  • I tested this PR with a High Traffic account against the staging or production API to ensure there are no regressions (e.g. long loading states that impact usability).
• I included screenshots or videos for tests on all platforms
• I ran the tests on all platforms & verified they passed on:
  • Android: Native
  • Android: mWeb Chrome
  • iOS: Native
  • iOS: mWeb Safari
  • MacOS: Chrome / Safari
• I verified there are no console errors (if there's a console error not related to the PR, report it or open an issue for it to be fixed)
• I followed proper code patterns (see Reviewing the code)
  • I verified that any callback methods that were added or modified are named for what the method does and never what callback they handle (i.e. toggleReport and not onIconClick)
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    • If any non-english text was added/modified, I used JaimeGPT to get English > Spanish translation. I then posted it in #expensify-open-source and it was approved by an internal Expensify engineer. Link to Slack message:
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• If the PR modifies a generic component, I tested and verified that those changes do not break usages of that component in the rest of the App (i.e. if a shared library or component like Avatar is modified, I verified that Avatar is working as expected in all cases)
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• I added unit tests for any new feature or bug fix in this PR to help automatically prevent regressions in this user flow.
• If the main branch was merged into this PR after a review, I tested again and verified the outcome was still expected according to the Test steps.

Screenshots/Videos

Android: Native

N/A — no UI changes, logic-only fix in grouping utility

Android: mWeb Chrome

N/A — no UI changes, logic-only fix in grouping utility

iOS: Native

N/A — no UI changes, logic-only fix in grouping utility

iOS: mWeb Safari

N/A — no UI changes, logic-only fix in grouping utility

MacOS: Chrome / Safari

N/A — no UI changes, logic-only fix in grouping utility

[MelvinBot]

The failing build (Debug, true) check is unrelated to this PR — it's a transient infrastructure issue.

Root cause: The Grails Maven repository (repo.grails.org) returned HTTP 520 (Cloudflare server error), which prevented Gradle from resolving org.jetbrains.kotlin:kotlin-stdlib:2.1.20. This cascaded into 244+ dependency resolution failures.

Evidence: This PR only modifies TypeScript files (src/libs/ReportLayoutUtils.ts and tests/unit/ReportLayoutUtilsTest.ts) — it has no impact on Android build configuration or dependencies.

Recommendation: Re-run the failed build (Debug, true) check. The repository outage should be transient.