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Jean-Luc Makiola f9dd40984c feat(05-01): template query functions and updated budget item queries with item_tier

- Add BudgetExistsError struct and ErrBudgetExists sentinel
- Update GetBudgetWithItems, CopyBudgetItems to include item_tier
- Update CreateBudgetItem/UpdateBudgetItem signatures to accept itemTier (default one_off)
- Add GetTemplate, UpdateTemplateName, CreateTemplateItem, UpdateTemplateItem, DeleteTemplateItem
- Add ReorderTemplateItems with transaction
- Add GenerateBudgetFromTemplate with duplicate-month detection and locale-aware naming
- Update handlers to pass ItemTier from request body (Rule 3 fix - blocking compile)

2026-03-12 12:06:43 +01:00