feat(saas): Phase 3 — plan/seats/active model, ToS consent, signed expiring export

P3a: org carries plan/seats/active/created_at; create_user enforces seats + rejects
inactive org; verify blocks login for inactive orgs; PATCH /api/admin/orgs (super_admin)
updates plan/seats/active with audit. Fixed verify swallowing its AuthError.
P3b: export/token issues a 5-min HMAC one-time CSV link; export accepts ?token=.
P3c: setup requires accepted_terms (consent stored); Setup.vue consent checkbox.
All 8 backend suites pass. Rebuilt dist.

frontend/dist/assets/plus-zB_wweS5.js

@@ -0,0 +1,6 @@
+import{c as e}from"./index-Cr5KFgzf.js";/**
+ * @license lucide-vue-next v1.0.0 - ISC
+ *
+ * This source code is licensed under the ISC license.
+ * See the LICENSE file in the root directory of this source tree.
+ */const a=e("plus",[["path",{d:"M5 12h14",key:"1ays0h"}],["path",{d:"M12 5v14",key:"s699le"}]]);export{a as P};