[FEAT] UI Requisiti ACN in Audit&Report + ripristino reports.html corrotto

- reports.html: RIPRISTINATO da HEAD (working tree corrotto: 89 tab 'Report Esecutivo' duplicati, ~146 righe spazzatura non committate; HEAD era sano). La corruzione era servita live, ora risolta.
- Nuovo tab 'Requisiti ACN': mostra gli 87/116 requisiti specifiche-base per funzione (GV/ID/PR/DE/RS/RC) con % compliance, summary stati e cambio stato inline (select -> PUT).
- api.js: getAcnRequirements + updateAcnRequirement.
JS validato (node --check). Endpoint E2E già verde (org importante 87 req, PUT implemented ok).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

public/js/api.js

@@ -267,7 +267,9 @@ class NIS2API {
     scoreAsset(id, criteria) { return this.post(`/assets/${id}/score`, { criteria }); }
     listRelevantSystems() { return this.get('/assets/relevantSystems'); }
     importAssets(data) { return this.post('/assets/import', data); }            // P2 import CMDB/CSV
-    getControlsMonitoring() { return this.get('/audit/controlsMonitoring'); }    // P1 continuous control monitoring (JWT)
+    getControlsMonitoring() { return this.get('/audit/controlsMonitoring'); }
+    getAcnRequirements() { return this.get('/audit/acnRequirements'); }                                  // requisiti ACN per org
+    updateAcnRequirement(id, status, note) { return this.put(`/audit/acnRequirements/${id}`, { status, evidence_note: note }); }    // P1 continuous control monitoring (JWT)
 
     // ═══════════════════════════════════════════════════════════════════
     // Audit