feat: Claude Code auto-detect (.mcp.json) + 20 MCP tools + health endpoint
Claude Code integration:
- .mcp.json at repo root for auto-detection (uses seed admin token)
- CLAUDE.md project instructions (commands, architecture, rules)
- Pre-seeded admin token: aos_admin_seed_token_for_claude_code_2026
- Scopes: all read + all write + mcp:read + mcp:write
- Works out of the box after bun run src/lib/seed.ts
5 new MCP read tools (20 total: 11 read + 9 write):
- get_buchhaltung: SKR04 Konten, Journal, Saldenliste, EÜR summary
- get_anlagen: Anlagenverzeichnis with AfA, book values, GWG
- get_kassenbuch: Cash book entries, running balance
- get_belege: Receipts with SHA-256 content hashes
- get_finanzamt: VAT returns, Jahreserklärungen, Jahresarchive
Fix: api-auth regex updated to allow underscores in tokens (aos_[a-z0-9_]+)
Health endpoint: GET /api/health (DB connection + version + uptime)