refactor: UniversalListPage externalIsLoading 지원 및 스켈레톤 개선

- UniversalListPage에 externalIsLoading prop 추가
- CardTransactionDetailClient DevFill 자동입력 기능 추가
- 여러 컴포넌트 로딩 상태 처리 개선
- skeleton 컴포넌트 확장

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

src/components/reports/ComprehensiveAnalysis/index.tsx

@@ -22,7 +22,7 @@ import {
 import { Textarea } from '@/components/ui/textarea';
 import { Label } from '@/components/ui/label';
 import { Check, AlertTriangle, Info, AlertCircle, BarChart3, Loader2, RefreshCw } from 'lucide-react';
-import { ContentLoadingSpinner } from '@/components/ui/loading-spinner';
+import { DetailPageSkeleton } from '@/components/ui/skeleton';
 import { cn } from '@/lib/utils';
 import { toast } from 'sonner';
 import { PageLayout } from '@/components/organisms/PageLayout';
@@ -381,7 +381,7 @@ export default function ComprehensiveAnalysis({ initialData }: ComprehensiveAnal
           description="종합 경영 분석 현황을 확인합니다."
           icon={BarChart3}
         />
-        <ContentLoadingSpinner text="데이터를 불러오는 중..." />
+        <DetailPageSkeleton />
       </PageLayout>
     );
   }