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/customer-auth/customer-auth.service.ts

@@ -558,11 +558,11 @@ export class CustomerAuthService {
   }
 
   /**
-   * Hands the code to the SMS gateway (SmsService -> Trez, per Sms.php:57-82).
+   * Hands the code to the SMS gateway (SmsService -> the SMS_PROVIDER driver,
+   * relay by default per D26).
    *
-   * When no credentials are configured, SmsService does not send and the code
-   * is logged instead — development only; production refuses to boot without
-   * credentials (assertSmsConfigured in main.ts).
+   * When no gateway is configured, SmsService does not send and the code is
+   * logged instead — outside production only (D20).
    *
    * A failed send does NOT throw. The reference ignored Sms::Send's result, so
    * a gateway outage never blocked the flow that triggered it; the customer