feat(db): add SQLite schema, Store CRUD, ULID generation

Foundation layer: entities table with card support, entity_tags join
table, WAL mode, busy_timeout, full CRUD operations including
promote/demote lifecycle and soft/hard delete. 33 tests passing.

internal/ulid/ulid_test.go

@@ -0,0 +1,28 @@
+package ulid
+
+import (
+	"testing"
+)
+
+func TestNew_ReturnsValidULID(t *testing.T) {
+	id := New()
+	if len(id) != 26 {
+		t.Errorf("expected 26 chars, got %d: %s", len(id), id)
+	}
+}
+
+func TestNew_Unique(t *testing.T) {
+	a := New()
+	b := New()
+	if a == b {
+		t.Errorf("two calls returned same ULID: %s", a)
+	}
+}
+
+func TestNew_Sortable(t *testing.T) {
+	a := New()
+	b := New()
+	if b < a {
+		t.Errorf("expected b >= a for sequential calls: a=%s b=%s", a, b)
+	}
+}