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/user-app/src/views/report/ReportView.vue

@@ -53,6 +53,10 @@
 
     <Spinner :spinning="loading && !rows.length && !details.length" tip="درحال دریافت اطلاعات">
       <PullRefresh v-model="refreshing" @refresh="onRefresh">
+        <template #pulling><Loading size="18" /></template>
+        <template #loosing><Loading size="18" /></template>
+        <template #loading><Loading size="18" /></template>
+        <template #success><span /></template>
         <container class="rep__body">
           <!-- ── کلیات حساب ─────────────────────────────────────────── -->
           <template v-if="activeKey === '1'">
@@ -147,7 +151,7 @@
 import { onBeforeUnmount, onMounted, ref } from 'vue'
 import { useRoute } from 'vue-router'
 import { Drawer } from 'ant-design-vue'
-import { PullRefresh } from 'vant'
+import { Loading, PullRefresh } from 'vant'
 import Icon from '../../components/icon/Icon.vue'
 import PageBar from '../../components/ui/PageBar.vue'
 import Spinner from '../../components/Spinner.vue'