phase-3: ingestion, from a QR in the camera to a card in the bandeja

The whole pipeline: storage behind one driver interface (local disk and S3),
a portable job queue with a poller, QR and CDC parsing, OCR through the
Anthropic API, dedupe, manual entry, and the bandeja that turns all of it into
one decision per card.

Scanning tries the trustworthy door first: a QR is parsed and prefilled from
its CDC; a photo without one is queued for OCR when a key is configured and
otherwise opens the manual form against the stored file. A QR that will not
parse records an ingest error and falls through rather than losing the photo.

Job claiming is the only dialect divergence, as SPEC allows: FOR UPDATE SKIP
LOCKED on Postgres, a conditional UPDATE against SQLite's single writer. Retry
backoff follows SPEC exactly and a job abandoned by a killed process returns to
the queue once its lock goes stale, which is the phase 3 acceptance case.

OCR uses structured outputs rather than parsing prose, so the model cannot
return anything but the RULES.md schema, and every field is nullable because
unreadable is a real answer.

Web: scan with live QR decoding (BarcodeDetector, ZXing fallback, wasm served
from our own origin), manual entry with the IVA split worked out from the
total, the bandeja with swipe, buttons and keyboard all doing the same thing,
and the documents list and detail with an editable classification.

The seed now carries Maria's 34 purchases and 8 sales and Carlos's 6, all
classified through the real rules, plus the two open ingest errors.

Two defects found and fixed with tests: seeded documents could be dated in the
future, which would corrupt any projection computed from them, and the category
buttons announced their keyboard shortcut as part of their name.

255 vitest tests, 37 Playwright tests, rules coverage still 100%, typecheck and
lint clean.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

README.md

@@ -7,9 +7,9 @@ and ready to file yourself.
 Working name. See `docs/` for the specifications, `DECISIONS.md` for choices made along the
 way and the gaps that still need answers.
 
-> **Status: phase 2 of 8.** Foundation, the tax rules, and identity: landing, sign up,
-> onboarding and the profile screen all work end to end. Ingestion, the dashboard and
-> declarations are still ahead.
+> **Status: phase 3 of 8.** Foundation, tax rules, identity, and ingestion: scan a QR
+> comprobante or type one in, and it is classified and waiting in the bandeja. The
+> dashboard, declarations and the admin area are still ahead.
 
 ---
 
@@ -85,7 +85,8 @@ driver, and user facing strings cannot be written inline in JSX.
 | `pnpm typecheck` | `tsc --noEmit` in every package |
 | `pnpm lint` | eslint, including the module boundary and inline copy rules |
 | `pnpm db:migrate` | Auth tables, then our migrations |
-| `pnpm db:seed` | Demo accounts, idempotent |
+| `pnpm db:seed` | Demo accounts and their comprobantes, idempotent |
+| `pnpm --filter @impuestos/api fixtures` | Redraws the scan fixtures under `/fixtures` |
 
 ## Configuration