feat(directory) : revamp commercial report tab and polish info tab

- report tab redesigned as a reverse-chronological timeline with type
  badges/icons, relative dates and author
- add/edit moved to a side drawer; body now uses the rich text editor
  (MalioInputRichText), displayed read-only as inline prose
- delete now asks for confirmation (ConfirmDeleteReportModal)
- empty state with CTA and pluralized count
- info tab: use v-model, neutral i18n validation key, real admin flag
  instead of hardcoded true on CommercialReportTab

frontend/i18n/locales/fr.json

@@ -948,6 +948,10 @@
         "phone": "Téléphone"
       }
     },
+    "validation": {
+      "nameRequired": "Le nom est requis.",
+      "subjectRequired": "L'objet est requis."
+    },
     "clients": {
       "add": "Ajouter un client",
       "empty": "Aucun client trouvé."
@@ -986,9 +990,16 @@
     },
     "reports": {
       "add": "Ajouter un compte-rendu",
-      "empty": "Aucun compte-rendu.",
+      "addTitle": "Nouveau compte-rendu",
+      "editTitle": "Modifier le compte-rendu",
+      "empty": "Aucun compte-rendu",
+      "emptyHint": "Consignez vos échanges (appels, rendez-vous, emails) pour garder l'historique de la relation.",
+      "count": "{n} compte-rendu | {n} comptes-rendus",
+      "documentsLabel": "Documents",
       "saved": "Compte-rendu enregistré.",
       "deleted": "Compte-rendu supprimé.",
+      "confirmDeleteTitle": "Supprimer ce compte-rendu ?",
+      "confirmDeleteMessage": "Cette action est irréversible. Les documents joints seront également supprimés.",
       "fields": {
         "subject": "Objet",
         "type": "Type d'échange",