chore: establish iteration 1 development baseline

docs/tests/README.md

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+# Test Evidence
+
+TDD is mandatory. Every feature test must have one companion Markdown record
+in the directory matching its test type:
+
+- `unit/` — isolated state, calculation, and domain behavior.
+- `integration/` — PostgreSQL, Flyway, repository, transaction, and module integration.
+- `web/` — MockMvc, Thymeleaf, validation, and security behavior.
+- `e2e/` — cross-module, browser, or full user journeys.
+
+Copy that directory's `_TEMPLATE.md` and keep every heading. One evidence file
+may cover a cohesive parameterized scenario set, but it must name every
+requirement and scenario ID it protects.
+
+An evidence record is complete only when it contains the observed RED failure,
+the observed GREEN result, the affected-suite result, and honest external-test
+boundaries. Commands and relevant output are copied exactly; prose such as
+"passed locally" is not evidence.