Prepare ERP source for Gitea deployment
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# Audit_Firm_v2.0.3.4 — Phase 4: User Lifecycle Controls
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Included in this phase:
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- user lifecycle fields: allow_login, is_locked, locked_at_utc, deleted_at
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- lifecycle helpers for activate/deactivate, login enable/disable, lock/unlock, soft delete/restore
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- UI lifecycle actions on the user management screen
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- API lifecycle endpoints for the same actions
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- audit logging for lifecycle actions
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- startup guard to add missing lifecycle columns on existing databases
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- auth/session checks updated to respect login-disabled, locked, and soft-deleted users
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