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>

server/src/paths.ts

@@ -0,0 +1,6 @@
+import { fileURLToPath } from 'node:url';
+
+// Resolved from this file, which sits one level below server/ both as source
+// (server/src) and once bundled (server/dist), so the same paths work in both.
+export const MIGRATIONS_DIR = fileURLToPath(new URL('../drizzle', import.meta.url));
+export const DEFAULT_WEB_DIST = fileURLToPath(new URL('../../web/dist', import.meta.url));