Jean-Luc Makiola b3082ca14f feat(05-01): migration SQL and Go model types for template system
- Create 002_templates.sql: item_tier enum, ALTER budget_items, templates and template_items tables with CHECK constraint
- Add ItemTier type with fixed/variable/one_off constants to models.go
- Add ItemTier field to BudgetItem struct
- Add Template, TemplateItem, TemplateDetail structs
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