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[Performance] Optimize ExpenseReportListItemRow (~1.2ms × 50 = 60ms total) #82428

@luacmartins

Description

@luacmartins

Problem

ExpenseReportListItemRow takes ~1.2ms per render and with ~50 rows totals ~60ms, contributing to slow Reports list rendering.

Solution

Optimize the component (e.g. memoization, virtualized list tuning, or reducing work per row). Use React Profiler / Chrome DevTools to validate improvements.

Issue OwnerCurrent Issue Owner: @jmusial

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