feat(admin): D16 (b)(c) — Excel order-item report, document-confirm SMS, %name in bulk SMS

Finished from a parallel session that expired (owner: «بساز»).

- RPT-01: GET admin/report/order-items — legacy report/order_item's
  32-column Excel (order items, one row per unit, plus financial
  documents), RTL, Jalali dates. The «گزارش تجمیعی» screen gets
  «دریافت فایل اکسل». Review fixes:
  - weight: computedWeightGrams is already one unit's weight; legacy
    divided it by qty again, under-reporting «بدهکار» on multi-unit
    lines. Not repeated.
  - «درصد»: the final percent (wage − discount), as legacy.
  - dates: the end date covers its whole day; a bad date is a 400.
- SMS-01: confirming or rejecting a financial document texts the customer,
  as legacy CashController::toggleConfiremCash.
- SMS-02: bulk SMS substitutes %name per recipient and is actually sent
  through the configured gateway (D26 relay), no longer only logged.
- Docs: 01-ADMIN-MATRIX and D16-BC-GAP-SUMMARY.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

apps/api/src/app.module.ts

@@ -32,6 +32,7 @@ import { AdminInvoicesModule } from './modules/admin-invoices/admin-invoices.mod
 import { AdminMiscModule } from './modules/admin-misc/admin-misc.module';
 import { AdminUploadsModule } from './modules/admin-uploads/admin-uploads.module';
 import { AdminDashboardModule } from './modules/admin-dashboard/admin-dashboard.module';
+import { AdminReportModule } from './modules/admin-report/admin-report.module';
 import { SalesAgentModule } from './modules/sales-agent/sales-agent.module';
 
 @Module({
@@ -58,6 +59,7 @@ import { SalesAgentModule } from './modules/sales-agent/sales-agent.module';
     AdminMiscModule,
     AdminUploadsModule,
     AdminDashboardModule,
+    AdminReportModule,
     CatalogModule,
     CustomersModule,
     SmsModule,