feat: accounting integration (D27), SMS relay driver (D26), rebuild user apps

- Add Tahesab/Zarrin accounting sync module with admin panel UI
- Add SMS relay driver as default provider, refactor SMS into driver pattern
- Update customer services, orders, products, and catalog queries
- Rebuild user-app and user-app-v2 dist assets
- Add Prisma migration for accounting tables
- Update docker-compose and env examples
- Update parity docs (DECISIONS, ISSUES, PROGRESS)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

apps/api/src/modules/sms/drivers/index.ts

@@ -0,0 +1,17 @@
+import { relayDriver } from './relay.driver';
+import { SmsDriver } from './sms-driver';
+import { trezDriver } from './trez.driver';
+
+/**
+ * Every SMS gateway, keyed by its `SMS_PROVIDER` value. A new provider is one
+ * driver file plus one line here.
+ */
+export const SMS_DRIVERS: Readonly<Record<string, SmsDriver>> = {
+  [relayDriver.name]: relayDriver,
+  [trezDriver.name]: trezDriver,
+};
+
+/** Used when `SMS_PROVIDER` is unset or blank (D26). */
+export const DEFAULT_SMS_PROVIDER = relayDriver.name;
+
+export type { SmsDriver, SmsSendResult } from './sms-driver';