fix: default import target to new company instead of existing

The /company/import page now defaults the target dropdown to "Create new
company" instead of the current company. The existing company option is
still available in the dropdown.

Co-Authored-By: Paperclip <noreply@paperclip.ing>
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

ui/src/pages/CompanyImport.tsx

@@ -478,7 +478,7 @@ export function CompanyImport() {
   } | null>(null);
 
   // Target state
-  const [targetMode, setTargetMode] = useState<"existing" | "new">("existing");
+  const [targetMode, setTargetMode] = useState<"existing" | "new">("new");
   const [newCompanyName, setNewCompanyName] = useState("");
 
   // Preview state
@@ -897,10 +897,10 @@ export function CompanyImport() {
               setImportPreview(null);
             }}
           >
+            <option value="new">Create new company</option>
             <option value="existing">
               Existing company: {selectedCompany?.name}
             </option>
-            <option value="new">Create new company</option>
           </select>
         </Field>