Add UPGRADE.md for 2.0.0

UPGRADE.md

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+# Upgrade Guide
+
+## 2.0.0
+
+### Breaking changes
+
+#### PHP 7.x support dropped
+
+PHP 7.3 and 7.4 are no longer supported. The minimum required version is now PHP 8.0.
+
+```diff
+ "require": {
+-    "php": "^7.3 || ^8.0"
++    "php": "^8.0"
+ }
+```
+
+#### Doctrine annotations (`@RequiresRoles`) removed
+
+`doctrine/annotations` has been dropped. Docblock annotations are no longer read — the interceptor uses native PHP 8 attributes only.
+
+Replace every docblock `@RequiresRoles` with the PHP 8 attribute form `#[RequiresRoles([...])]`.
+
+Before:
+
+```php
+use Ray\RoleModule\Annotation\RequiresRoles;
+
+class Admin
+{
+    /**
+     * @RequiresRoles({"admin"})
+     */
+    public function createUser(string $id): void
+    {
+    }
+}
+```
+
+After:
+
+```php
+use Ray\RoleModule\Annotation\RequiresRoles;
+
+class Admin
+{
+    #[RequiresRoles(['admin'])]
+    public function createUser(string $id): void
+    {
+    }
+}
+```
+
+Class-level annotations migrate the same way. If a class or method has no `#[RequiresRoles]` attribute, the interceptor now proceeds without ACL enforcement (previously it would have relied on the docblock).
+
+#### `koriym/attributes` dependency removed
+
+`ZendAclModule` no longer binds `Doctrine\Common\Annotations\Reader`, `AnnotationReader`, `AttributeReader`, or `DualReader`. If your application was depending on those bindings being provided transitively by `ZendAclModule`, you will need to install `koriym/attributes` (or `doctrine/annotations`) directly and bind them yourself.