feat: L'Ami Fiduciaire V1.0.0 — full codebase with Story 0.1 complete

Initial commit of the L'Ami Fiduciaire SaaS platform built on Laravel 12,
Vue 3, Inertia.js 2, and Tailwind CSS 4.

Story 0.1 (rename folders to declarations in database) is implemented and
code-reviewed: migration, rollback, and 6 Pest tests all passing.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

tests/Feature/UserGroupTest.php

@@ -0,0 +1,33 @@
+<?php
+
+use App\Enums\UserGroup;
+use App\Models\User;
+
+test('user factory creates user with default User group', function () {
+    $user = User::factory()->create();
+
+    expect($user->group)->toBeInstanceOf(UserGroup::class)
+        ->and($user->group->is(UserGroup::User))->toBeTrue()
+        ->and($user->group->value)->toBe('user');
+});
+
+test('user factory superadmin state assigns Superadmin group', function () {
+    $user = User::factory()->superadmin()->create();
+
+    expect($user->group->is(UserGroup::Superadmin))->toBeTrue()
+        ->and($user->group->value)->toBe('superadmin');
+});
+
+test('user factory admin state assigns Admin group', function () {
+    $user = User::factory()->admin()->create();
+
+    expect($user->group->is(UserGroup::Admin))->toBeTrue()
+        ->and($user->group->value)->toBe('admin');
+});
+
+test('group is persisted and retrieved correctly from database', function () {
+    $user = User::factory()->admin()->create();
+    $user->refresh();
+
+    expect($user->group->is(UserGroup::Admin))->toBeTrue();
+});