chore(repo): initialize planarchy workspace

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# Archived Research Note
This audit contained both fixed defects and still-useful scale warnings.
Already resolved from this document:
- dashboard budget aggregation bug
- redundant second project-budget lookup
- `batchImportSkillMatrices` N+1 pattern
- `recomputeValueScores` sequential update pattern
- extra user lookup during audit-log creation
Still conceptually relevant, but no longer the canonical backlog:
- SQL-first dashboard aggregation improvements
- staffing suggestion scalability
- index strategy for larger datasets
Use [product-roadmap.md](/home/hartmut/Documents/Copilot/planarchy/docs/product-roadmap.md) for active prioritization and keep this file only as archive context.