Consolidation pass: HR-only access, effective-dated mutations, data integrity guards, test suite

Reworks the app from a two-role (hr_admin/manager) model to a single
HR-only role gated by profiles.is_active, fixes transfer/promote/karenz/
reorg RPCs to actually defer future-dated changes via a new
pending_org_changes table instead of writing them immediately (applied
by a daily Vercel Cron route), makes reorg undo append-only instead of
deleting history, adds Karenz-return and history-date integrity guards,
deprecates the salary column, and adds explicit schema grants + perf
indexes needed to run against a fresh (non-hosted) Postgres instance.

Adds vitest unit + integration test suites (the latter against a real
local Supabase instance) covering all of the above, plus lint/typecheck/
build wiring (`npm run check`).

vercel.json

@@ -0,0 +1,8 @@
+{
+  "crons": [
+    {
+      "path": "/api/cron/apply-pending-changes",
+      "schedule": "0 3 * * *"
+    }
+  ]
+}