feat(migration): ADR-028 migration architecture refactor

- เพิ่ม POST /api/ai/jobs + GET /api/ai/jobs/:jobId endpoints (FR-001, FR-002)
- เพิ่ม BullMQ Worker MigrateDocumentWorker + OCR auto-detect (FR-003, FR-004)
- เพิ่ม cleanup-temp-files + expire-pending-reviews workers (FR-005, FR-005a/b)
- สร้าง SQL deltas: tags, correspondence_tags, alter migration_review_queue (FR-006, ADR-009)
- เพิ่ม MigrationReviewService.commitRecord() + SELECT FOR UPDATE (FR-007, FR-007a)
- เพิ่ม CASL permission migration.commit + MigrationReviewController (FR-007)
- สร้าง TagsModule + TagsService + TagsController (US3)
- สร้าง Migration Review Queue frontend page + ReviewQueueTable (US2)
- อัปเดต n8n guide: deterministic Idempotency-Key + token pre-flight (FR-001a, FR-010a/b)
- สร้าง spec.md, plan.md, tasks.md, data-model.md, contracts/, quickstart.md
- สร้าง ADR-028 document + validation-report.md (PASS 32/32 tasks, 173/173 tests)

backend/src/app.module.ts

@@ -57,6 +57,7 @@ import { ResponseCodeModule } from './modules/response-code/response-code.module
 import { DelegationModule } from './modules/delegation/delegation.module';
 import { ReminderModule } from './modules/reminder/reminder.module';
 import { DistributionModule } from './modules/distribution/distribution.module';
+import { TagsModule } from './modules/tags/tags.module';
 
 @Module({
   imports: [
@@ -197,6 +198,7 @@ import { DistributionModule } from './modules/distribution/distribution.module';
     DelegationModule,
     ReminderModule,
     DistributionModule,
+    TagsModule,
   ],
   controllers: [AppController],
   providers: [