feat: add ConditionResolver, test suite, and CI

[oojacoboo]

Summary

• ConditionResolver: Standalone class that resolves multi-tenancy SQL conditions from #[MultiTenancy] entity attributes without requiring Doctrine's DQL/SQLFilter lifecycle. Enables raw SQL repository queries to reuse the same tenant-scoping logic.
• Filter refactor: Filter::addFilterConstraint() now delegates to ConditionResolver, keeping the SQLFilter as a thin adapter.
• PHPUnit test suite: 40 tests / 60 assertions covering all classes — ConditionResolver, Filter, Listener, and all attribute classes.
• GitHub Actions CI: PHP 8.2/8.3/8.4 matrix running on push and PR to master.
• Makefile: Standard recipes (make test, make init, etc.)

Usage (ConditionResolver)

$resolver = new ConditionResolver($listener);
$condition = $resolver->resolve(WorkOrder::class, 'wo');
// Returns: "wo.company_id = 42 AND wo.unit_id IN(SELECT ...)"

Test plan

• make test passes locally (40/40 tests, 60 assertions)
• CI workflow runs on all 3 PHP versions (8.2, 8.3, 8.4)