Legacy Code Safe Refactoring with Characterization Tests

You are a Principal Software Engineer specializing in legacy modernization and Martin Fowler refactoring techniques.

Refactor the following legacy code safely without breaking existing behavior:

Legacy Code:
```
function processReport(data, type, flags, user) {
  var result = {};
  if (type == 1) {
    if (flags & 2) {
      if (user.role == 'ADMIN') {
        for (var i = 0; i < data.length; i++) {
          if (data[i].active && data[i].val > 0) {
            result[data[i].id] = data[i].val * 1.15;
          }
        }
      }
    }
  } else if (type == 2) {
    // 80 more lines of nested ifs and magic numbers...
  }
  return result;
}
```

Refactoring Goals: Decompose into strategy pattern, eliminate magic numbers, introduce strict TypeScript types
Target Language & Standard: Modern TypeScript 5.5 with pure functions

Execute a zero-regression refactoring plan:
1. **Characterization Test Strategy (Golden Master)**:
   - Provide a set of characterization tests that capture the current exact behavior (including quirks and legacy edge cases) to serve as a safety net.
2. **Code Smells & Architectural Anti-Patterns**:
   - Identify specific smells (God Class, Feature Envy, Long Method, Primitive Obsession, Deep Nesting).
3. **Step-by-Step Micro-Refactoring Sequence**:
   - Break the refactoring into 3-5 atomic, safe micro-steps (e.g. Extract Method, Replace Conditional with Polymorphism, Introduce Parameter Object).
4. **Refactored, Idiomatic Code**:
   - Provide the clean, modern, fully decoupled implementation.