chore: add test create ata fails for invalid ata, add ctoken close auth check

[ananas-block]

Changes:

• add failing test for ata creation with invalid ata
• add ctoken close authority check for completeness
  • the close authority can never be initialized in the current implementation added the check to be defensive

[coderabbitai]

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✨ Finishing touches

🧪 Generate unit tests (beta)

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• Commit unit tests in branch jorrit/chore-add-ctoken-test

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[SwenSchaeferjohann]

lgtm