chore: Update copyright year from 2025 to 2026 across core files

- Updated copyright headers in 3,055 core application files
- Changed 'Copyright (C) 2014-2025' to 'Copyright (C) 2014-2026'
- Added 123 new files from EspoCRM core updates
- Removed 4 deprecated files
- Total changes: 61,637 insertions, 54,283 deletions

This is a routine maintenance update for the new year 2026.

application/Espo/Controllers/CurrencyRecordRate.php

@@ -0,0 +1,38 @@
+<?php
+/************************************************************************
+ * This file is part of EspoCRM.
+ *
+ * EspoCRM – Open Source CRM application.
+ * Copyright (C) 2014-2026 EspoCRM, Inc.
+ * Website: https://www.espocrm.com
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU Affero General Public License as published by
+ * the Free Software Foundation, either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
+ * GNU Affero General Public License for more details.
+ *
+ * You should have received a copy of the GNU Affero General Public License
+ * along with this program. If not, see <https://www.gnu.org/licenses/>.
+ *
+ * The interactive user interfaces in modified source and object code versions
+ * of this program must display Appropriate Legal Notices, as required under
+ * Section 5 of the GNU Affero General Public License version 3.
+ *
+ * In accordance with Section 7(b) of the GNU Affero General Public License version 3,
+ * these Appropriate Legal Notices must retain the display of the "EspoCRM" word.
+ ************************************************************************/
+
+namespace Espo\Controllers;
+
+use Espo\Core\Controllers\RecordBase;
+
+/**
+ * @noinspection PhpUnused
+ */
+class CurrencyRecordRate extends RecordBase
+{}