fix(tests): update test patterns and fix assertion syntax

- Change tap test signatures from async (t) => to async () =>
- Replace t.ok(), t.notOk(), t.equal() with expect() assertions
- Fix import paths for helpers to use correct ../../helpers/ path
- Update PerformanceTracker to use instance version
- Add missing expect imports from tapbundle
- Remove t.end() calls that are no longer needed
- Ensure all tests have tap.start() for proper execution

test/suite/einvoice_validation/test.val-09.semantic-validation.ts

@@ -2,7 +2,7 @@ import { tap, expect } from '@git.zone/tstest/tapbundle';
 import * as plugins from '../../../ts/plugins.js';
 import { EInvoice } from '../../../ts/index.js';
 import { CorpusLoader } from '../../helpers/corpus.loader.js';
-import { PerformanceTracker } from '../../helpers/performance.tracker.js';
+import { PerformanceTracker } from '../../helpers/performance.tracker.instance.js';
 
 const testTimeout = 300000; // 5 minutes timeout for corpus processing