docs: add budget app implementation plan
25 TDD tasks across five phases: foundation, pure domain core, IndexedDB persistence, JSON/ODS export, UI, and shipping (PWA + Docker + CI). Self-review caught five defects, fixed inline: - distributeByWeight divided by zero on all-zero weights, which a zero-total purchase reaches and which would take the whole fold down - summaryView's fold binding needed an explicit type or CI typecheck fails - a duplicated module import in registerSw.ts - a shell render test that would break once its routes read the store, since happy-dom has no IndexedDB - an unreadable assertion in the ODS numeric-cell test Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
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