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/auth/acl.constants.ts

@@ -32,6 +32,8 @@ export const ALL_RIDS = [
   'comment.state',
   'comment.view',
   'comment.view.edit',
+  // D27 — «اتصال حسابداری» (Tahesab / Zarrin). Not a legacy rid.
+  'config.accounting',
   'config.report',
   'config.statics',
   'config.statics.brand',