Flexible Incident Creation from User or Device

Summary
Allow incidents to be created starting from either a user or a device, and associate the corresponding party at creation time.

Problem

Incidents can only be created from a device today, and the device must already be assigned to a user for full functionality — without that assignment, work orders and incident snapshots can't be generated (at least not consistently in our experience). In practice, incidents don't always arrive that cleanly: a user reports damage on a device that wasn't checked out to them, a device is found damaged in a cart or warehouse, or an incident needs to be logged before the assignment record catches up. Staff either can't log the incident properly or have to backfill an assignment just to unlock the workflow.

Proposed Solution

Allow incident creation to start from either a user record or a device record.
At creation, prompt for the corresponding party (device if starting from a user, user if starting from a device) with the option to leave it unset when genuinely not applicable. Even for devices that are checked out to a room, a user could still have an incident with the device and the association needs to be able to be captured.
Preserve full incident functionality — work orders, snapshots, notifications — regardless of the starting point or whether a formal assignment exists at the time of creation.
Capture the association on the incident record so reporting and history remain accurate.