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/app.module.ts

@@ -9,6 +9,7 @@ import { CustomerReportModule } from './modules/customer-report/customer-report.
 import { SmsModule } from './modules/sms/sms.module';
 import { OrdersModule } from './modules/orders/orders.module';
 import { AccountingModule } from './modules/accounting/accounting.module';
+import { AccountingSyncModule } from './modules/accounting-sync/accounting-sync.module';
 import { PricingModule } from './modules/pricing/pricing.module';
 import { AuthModule } from './modules/auth/auth.module';
 import { IamModule } from './modules/iam/iam.module';
@@ -66,6 +67,8 @@ import { SalesAgentModule } from './modules/sales-agent/sales-agent.module';
     SalesAgentModule,
     OrdersModule,
     AccountingModule,
+    // Tahesab / Zarrin integration (D27) — inert until switched on in the admin panel
+    AccountingSyncModule,
     PricingModule,
   ],
 })