Add financial intelligence foundation schema

[codeforester]

Summary

• Add additive BB_ financial intelligence foundation tables for documents, import attempts, parsers, extraction runs, entities, relationships, observations, people, households, currencies, and jurisdictions.
• Seed v2 type dictionaries and parser/currency/jurisdiction reference data without dropping existing banking or tax tables.
• Add a DAO-based persistence boundary with typed records for new v2 read/write paths so SQL stays centralized.
• Update architecture docs/context to reflect the additive DAO direction.

Validation

• ./tests/validate.sh
• git diff --check
• git diff --cached --check

Closes #122