Milestones 0 and 1: foundation and money in (20261007.10)

Foundation: single arm64 container (Hono + SQLite via Drizzle, React + Vite),
local sign-in with long-lived sessions and passkeys, roles (read-only, full
access, admin), nightly and pre-upgrade backups, light and dark themes,
date-based version numbers, and the ideas lightbulb behind IDEAS_ENABLED.

Money in: accounts with balances, CSV import with bank detection, a column
mapping pop-up for unknown layouts, duplicate checks, transfer pairing and
undo; one-tap review with learned rules; activity with search, splits, tags,
notes and cash entries. Statement files are blocked from commits by a
pre-commit hook; tests use synthetic fixtures only.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

.gitignore

@@ -0,0 +1,21 @@
+# Real financial data never enters Git
+/samples/*
+!/samples/README.md
+/data/
+/backups/
+*.sqlite
+*.sqlite3
+*.db
+
+# Secrets and local config
+.env
+.env.*
+!.env.example
+
+# Build output and dependencies
+node_modules/
+dist/
+coverage/
+.DS_Store
+.npm-cache/
+*.tsbuildinfo