docs(reference): refresh engineering manual for v0.40.0 / TS+React 19

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Reflects the current codebase after the TypeScript + React 19 migration
and the v0.28.1 -> v0.40.0 feature work (subscriptions, spending,
snowball plans, SimpleFIN, WebAuthn, TOTP, push notifications, calendar
feed, category groups, money-cents migration in progress, encrypted
secrets, Node 18 -> 22, Forgejo CI, branded Dollars/Cents types).

- Bump version 0.28.1 -> 0.40.0; add Notable-changes summary.
- Reorder API reference (5.1-5.22) to cover all 26 routes incl.
  TOTP, WebAuthn, OIDC, spending, subscriptions, snowball plans,
  health, calendar feed, update-status.
- Add services for 2FA, encryption, login fingerprint, bank sync,
  OFX import, merchant rules, merchant-store matches, advisory
  filters, drift, APR, payment-accounting, calendar feed.
- Schema: add 12 new tables, document migrations v0.65 -> v1.06,
  expand ROLLBACK_SQL_MAP through v1.04 (v1.05/v1.06 not yet
  rollbackable).
- New section on client/lib/ (branded money, TrackerRow, Schedule,
  cashflowUtils, etc.).
- New auth/security flows: TOTP challenge, WebAuthn ceremony,
  session token hashing, encrypted-at-rest secrets, login
  fingerprint + location, bank-sync safety.
- Add Vite/TS/ESLint config sections; update Dockerfile to
  node:22-alpine; add Forgejo CI workflow note.
- Expand env vars with TRUST_PROXY, WEBAUTHN_*, ENCRYPTION_KEY,
  BIND_HOST, API_PORT, DATA_IMPORT_ENABLED.

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