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>

web/public/theme-init.js

@@ -0,0 +1,9 @@
+// Runs before the page paints, so dark mode never flashes white.
+(function () {
+  try {
+    var choice = localStorage.getItem('sl-theme') || 'system';
+    var dark = choice === 'dark' || (choice === 'system' && window.matchMedia('(prefers-color-scheme: dark)').matches);
+    document.documentElement.classList.toggle('dark', dark);
+    document.documentElement.style.colorScheme = dark ? 'dark' : 'light';
+  } catch (e) {}
+})();