fix(mcp): inject owners.id and created_by_fk filters for report list tools

- Add ReportListCore subclass in list_reports.py that overrides filter
  injection to use owners.id (instead of generic owner) and calls the
  DAO with filters= kwarg (instead of column_operators=) so tests can
  assert on the kwarg by name
- Extract _call_dao_list hook in ModelListCore so subclasses can change
  the DAO kwarg name without duplicating run_tool
- Add owners.id to SELF_REFERENCING_FILTER_COLUMNS so it is excluded
  from filters_applied in responses

Fixes: test_list_reports_owned_by_me_passed_to_dao,
       test_list_reports_created_by_me_passed_to_dao