feat(db): Datenmodell, erste Migration und Seed (#003)

Prisma 7.10 mit Postgres-Adapter, 23 Modelle inklusive Rechnungen mit Positionen,
Seed fuer Administrator, Warnregeln und Demo-Daten, Testdatenbank fuer Vitest.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>

prisma7.config.ts

@@ -0,0 +1,15 @@
+// This file was generated by Prisma, and assumes you have installed the following:
+// npm install --save-dev prisma dotenv
+import "dotenv/config";
+import { defineConfig } from "prisma/config";
+
+export default defineConfig({
+  schema: "prisma/schema.prisma",
+  migrations: {
+    path: "prisma/migrations",
+    seed: "tsx prisma/seed.ts",
+  },
+  datasource: {
+    url: process.env["DATABASE_URL"],
+  },
+});