fix(subscription): show expiry clock time (MSK) when under a day

- subscription_time_left: replace floor-div '23 ч.'/'мин.' branches with the
  concrete expiry timestamp when less than a full day remains
- add MSK_TIMEZONE (UTC+3) as display default; label time as '(МСК)'
- add shared subscription_status_text helper, use it in status menu,
  post-payment reply and dev confirmation instead of floor-rounded days
- tests: cover under-a-day clock format; fix stale to_thread mock

tests/test_keyboards.py

@@ -250,6 +250,18 @@ class ModeRoutingTests(unittest.IsolatedAsyncioTestCase):
         self.assertIn("Подписка активна", message.answers[0][0])
         self.assertIsNotNone(markup)
 
+    async def test_subscription_status_shows_clock_time_when_under_a_day(self):
+        message = _StubMessage()
+        sub = {"last_paid_at": "2026-01-01T00:00:00", "is_active": 1}
+        with patch.object(
+            bot.user_store, "subscription_time_left", return_value=(True, "31.10.2026 12:51 (МСК)", "")
+        ):
+            await bot._show_subscription_info(cast(Any, message), cast(Any, sub))
+        text = message.answers[0][0]
+        self.assertIn("Подписка активна", text)
+        self.assertIn("Закончится в 31.10.2026 12:51 (МСК)", text)
+        self.assertNotIn("ч.", text)
+
     async def test_subscription_action_button_shows_inline_plan_choices(self):
         message = _StubMessage(keyboards.BUY_SUBSCRIPTION_BUTTON)
         with patch.object(bot, "notify_development_deploy", new=AsyncMock()):

tests/test_payments.py

@@ -287,7 +287,7 @@ class SubscribeCommandTests(unittest.IsolatedAsyncioTestCase):
         with (
             patch.object(bot, "DEPLOY_ENV", "development"),
             patch.dict(os.environ, {"BOT_DB_PATH": db}),
-            patch.object(bot.asyncio, "to_thread", new=AsyncMock(return_value=32)) as to_thread,
+            patch.object(bot.asyncio, "to_thread", new=_direct_thread_mock()) as to_thread,
         ):
             await bot.confirm_development_payment(callback)
         db_row = user_store.subscription_row(42, db)