fix: apply user permission on attendance records (backport #4069)

[mergify]

Closes #3937, #3723

To-do

• Test for Shift Attendance Report shows global totals despite user-level permission restrictions #3937
• Fix Fixing the visibility of Attendance records, specifically absent ones. #3723
• Test for Fixing the visibility of Attendance records, specifically absent ones. #3723

After

Screencast.From.2026-02-05.11-35-21.mp4

Summary by CodeRabbit

• New Features

  • Added an option to include attendance records that lack check-in entries in the Shift Attendance report.

• Bug Fixes

  • More complete reporting of shift attendance and improved filtering accuracy (including grace-period handling).

• Tests

  • Added tests covering attendance-without-checkins, permission-based visibility, and chart-data validation.

---

This is an automatic backport of pull request #4069 done by [Mergify](https://mergify.com).

[frappe-pr-bot]

🎉 This PR is included in version 16.4.0 🎉

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