Add billing restriction check for Per Diem move-to-new-report

[MelvinBot]

Explanation of Change

When a Per Diem expense is moved to a "New report" via the "Move expense" action, the createReport function in both IOURequestEditReport.tsx and IOURequestStepReport.tsx returns early for Per Diem transactions without checking shouldRestrictUserBillableActions(). This allows Per Diem expenses to bypass the billing grace period restriction and create new reports when they should be blocked.

This PR adds the shouldRestrictUserBillableActions check inside the Per Diem early-return path in both files, mirroring the existing check already used for non-Per-Diem expenses in the same functions.

Fixed Issues

$ #86579
PROPOSAL: #86579 (comment)

Tests

1. Have at least 2 workspaces with Per Diem enabled
2. Create a Per Diem expense in a workspace chat
3. Apply billing restriction: Onyx.merge('sharedNVP_private_billingGracePeriodEnd_[accountID]', {value: 1})
4. Open the Per Diem expense
5. Click "Move expense"
6. Click "New report"
7. Verify user is redirected to the restricted action page instead of creating a new report
8. Also verify that non-Per-Diem expenses still correctly show the restricted action page when clicking "New report"
9. Verify that without billing restriction, Per Diem "Move expense" → "New report" still works normally

• Verify that no errors appear in the JS console

Offline tests

N/A — Billing restriction state is stored locally in Onyx and the restriction check is synchronous. Offline behavior is unchanged.

QA Steps

1. Have at least 2 workspaces with Per Diem enabled
2. Create a Per Diem expense in a workspace chat
3. Apply billing restriction: Onyx.merge('sharedNVP_private_billingGracePeriodEnd_[accountID]', {value: 1})
4. Open the Per Diem expense → Click "Move expense" → Click "New report"
5. Verify: The restricted action page is shown (not a new report)
6. Remove billing restriction: Onyx.merge('sharedNVP_private_billingGracePeriodEnd_[accountID]', null)
7. Repeat step 4
8. Verify: A new report is created normally

• 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)
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  • 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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Screenshots/Videos

Android: Native

N/A — Logic-only change, no UI modifications

Android: mWeb Chrome

N/A — Logic-only change, no UI modifications

iOS: Native

N/A — Logic-only change, no UI modifications

iOS: mWeb Safari

N/A — Logic-only change, no UI modifications

MacOS: Chrome / Safari

N/A — Logic-only change, no UI modifications

[codecov]

Codecov Report

❌ Looks like you've decreased code coverage for some files. Please write tests to increase, or at least maintain, the existing level of code coverage. See our documentation here for how to interpret this table.

Files with missing lines	Coverage Δ
...rc/pages/iou/request/step/IOURequestEditReport.tsx	0.00% <0.00%> (ø)
...rc/pages/iou/request/step/IOURequestStepReport.tsx	70.76% <0.00%> (-1.11%)	⬇️
... and 9 files with indirect coverage changes

[dukenv0307]

@MelvinBot can we move the logic of shouldRestrictUserBillableActions to the top?

[MelvinBot]

Moved the shouldRestrictUserBillableActions check to the top of createReport in both files. Instead of duplicating the check inside the per-diem and non-per-diem branches, there's now a single check at the top that computes the correct restrictionPolicyID based on the transaction type.