Apply ruff config

[cedelavergne-ledger]

Description

Apply full ruff config
clarify and cleanup associated config files

[github-actions]

Code coverage report

Per-file coverage

Package	Line Rate	Branch Rate	Health
src	25%	9%	❌
Summary	25% (56 / 227)	9% (9 / 101)	❌

[codecov-commenter]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 40.19%. Comparing base (1e07b2c) to head (92096ba).

Additional details and impacted files

@@           Coverage Diff            @@
##           develop     #169   +/-   ##
========================================
  Coverage    40.19%   40.19%           
========================================
  Files            1        1           
  Lines          209      209           
  Branches        49       49           
========================================
  Hits            84       84           
  Misses         118      118           
  Partials         7        7           

Flag	Coverage Δ
unittests	40.19% <ø> (ø)

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