first data migration for accounting

so that everyone is on the same roles and software plans

In short this:
- resets all plan versions of current subscriptions to the latest version
- makes sure that all `FeatureRates` and `SoftwareProductRates` are the latest version
- makes sure that all `CreditLines` point to the latest `FeatureRate` and `SoftwareProductRate` (although `CreditLines` will eventually be migrated to point to `SoftwareProduct` or `Feature` to be version independent)