Your estimating defaults now actually apply

Settings → Estimating Defaults promises "applied to new estimates." It wasn't happening. Every way a line could enter an estimate quietly used its own built-in markup — manually added lines started at 10% overhead / 8% margin, assemblies stamped their components 10% / 15%, and CSV imports filled the blanks the same way — no matter what you'd saved.

Now every new line starts from your org's Default Overhead and Default Gross Margin:

• Typed lines, including lines added inside alternates.
• Product drops from the catalog.
• Assembly components — both when an assembly lands on the estimate and when you add a component to one later. Assemblies never inject their own markup numbers again.
• CSV imports — rows that carry their own overhead_pct / margin_pct still win; blanks fall back to your defaults.

Two related cleanups while we were in there:

• Subcontract lines used to get a lower hardcoded markup (5% / 3%). All cost types now start from the same org defaults — dial a sub line down where pass-through cost deserves less.
• New estimates now inherit your Default Sales Tax too; it used to start at 10.25% regardless of the setting.

Existing lines and estimates are untouched — this changes where new ones start, not what you've already priced.