feat(commercial) : add M1 client entities + accounting referentials + repositories

Entites metier (Client, ClientContact, ClientAddress, ClientRib) avec
#[Auditable] + Timestampable/Blamable, et 4 referentiels comptables statiques
(TvaMode, PaymentDelay, PaymentType, Bank). 8 repositories interfaces + impl
Doctrine. Aucun ApiResource (Provider/Processor = ERP-55).

- Client : 2 FK auto-referentes distributor/broker (mutuellement exclusives,
  CHECK en base), M2M categories, FK referentiels comptables, groupes de
  serialisation par onglet. Pas de #[ORM\UniqueConstraint] : unicite du nom de
  societe portee par l'index partiel Postgres (decision Q4).
- ClientRib : tous les champs audites, aucun #[AuditIgnore] sur iban/bic
  (decision 29/05, audit admin-only).
- M2M Category via le contrat Shared CategoryInterface + resolve_target_entities
  (regle n°1, pas d'import inter-modules) ; sites via SiteInterface.
- CommercialReferentialFixtures : re-seed idempotent des 4 referentiels (sinon
  vides apres db-reset car desormais tables mappees, purgees par les fixtures).
- Referentiels whitelistes dans EntitiesAreTimestampableBlamableTest::EXCLUDED.
- doctrine.yaml : mapping ORM du module Commercial + resolve CategoryInterface.
- ColumnCommentsCatalog : ajout des colonnes M1 (chemin schema:update/test) ;
  migration retrofit Version20260528120000 filtree sur les tables existantes
  pour ne pas casser sur les tables des modules crees plus tard.
- makefile test-db-setup : recreation de l'index partiel uq_client_company_name_active.

Refs ERP-54.

src/Module/Commercial/Infrastructure/Doctrine/DoctrineBankRepository.php

@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\Bank;
+use App\Module\Commercial\Domain\Repository\BankRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<Bank>
+ */
+class DoctrineBankRepository extends ServiceEntityRepository implements BankRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, Bank::class);
+    }
+
+    public function findById(int $id): ?Bank
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('b')
+            ->orderBy('b.position', 'ASC')
+            ->addOrderBy('b.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientAddressRepository.php

@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientAddress;
+use App\Module\Commercial\Domain\Repository\ClientAddressRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientAddress>
+ */
+class DoctrineClientAddressRepository extends ServiceEntityRepository implements ClientAddressRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientAddress::class);
+    }
+
+    public function findById(int $id): ?ClientAddress
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientAddress $address): void
+    {
+        $this->getEntityManager()->persist($address);
+        $this->getEntityManager()->flush();
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientContactRepository.php

@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientContact;
+use App\Module\Commercial\Domain\Repository\ClientContactRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientContact>
+ */
+class DoctrineClientContactRepository extends ServiceEntityRepository implements ClientContactRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientContact::class);
+    }
+
+    public function findById(int $id): ?ClientContact
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientContact $contact): void
+    {
+        $this->getEntityManager()->persist($contact);
+        $this->getEntityManager()->flush();
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRepository.php

@@ -0,0 +1,47 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Repository\ClientRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\ORM\QueryBuilder;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<Client>
+ */
+class DoctrineClientRepository extends ServiceEntityRepository implements ClientRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, Client::class);
+    }
+
+    public function findById(int $id): ?Client
+    {
+        return $this->find($id);
+    }
+
+    public function save(Client $client): void
+    {
+        $this->getEntityManager()->persist($client);
+        $this->getEntityManager()->flush();
+    }
+
+    public function createListQueryBuilder(bool $includeArchived = false): QueryBuilder
+    {
+        $qb = $this->createQueryBuilder('c')
+            ->andWhere('c.deletedAt IS NULL')
+            ->orderBy('c.companyName', 'ASC')
+        ;
+
+        if (!$includeArchived) {
+            $qb->andWhere('c.isArchived = false');
+        }
+
+        return $qb;
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRibRepository.php

@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientRib;
+use App\Module\Commercial\Domain\Repository\ClientRibRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientRib>
+ */
+class DoctrineClientRibRepository extends ServiceEntityRepository implements ClientRibRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientRib::class);
+    }
+
+    public function findById(int $id): ?ClientRib
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientRib $rib): void
+    {
+        $this->getEntityManager()->persist($rib);
+        $this->getEntityManager()->flush();
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentDelayRepository.php

@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\PaymentDelay;
+use App\Module\Commercial\Domain\Repository\PaymentDelayRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<PaymentDelay>
+ */
+class DoctrinePaymentDelayRepository extends ServiceEntityRepository implements PaymentDelayRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, PaymentDelay::class);
+    }
+
+    public function findById(int $id): ?PaymentDelay
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('p')
+            ->orderBy('p.position', 'ASC')
+            ->addOrderBy('p.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentTypeRepository.php

@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Commercial\Domain\Repository\PaymentTypeRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<PaymentType>
+ */
+class DoctrinePaymentTypeRepository extends ServiceEntityRepository implements PaymentTypeRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, PaymentType::class);
+    }
+
+    public function findById(int $id): ?PaymentType
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('p')
+            ->orderBy('p.position', 'ASC')
+            ->addOrderBy('p.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}

src/Module/Commercial/Infrastructure/Doctrine/DoctrineTvaModeRepository.php

@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\TvaMode;
+use App\Module\Commercial\Domain\Repository\TvaModeRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<TvaMode>
+ */
+class DoctrineTvaModeRepository extends ServiceEntityRepository implements TvaModeRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, TvaMode::class);
+    }
+
+    public function findById(int $id): ?TvaMode
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('t')
+            ->orderBy('t.position', 'ASC')
+            ->addOrderBy('t.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}