feat: cashier/counter reports, service-order & remission flows, Rached migration utils

- Add "Mis cortes de caja" report for cashiers/counters with sales detail.
- Cash register history scoped to own cuts for non-admin roles; new /register/<id>/sales endpoint.
- Remove dashboard from cashier menu; add Reports to cashier/counter.
- Service orders: assign mechanic, budget field, invoice flag, counter/cashier can add items/remissions, convert to remission.
- Remission notes module (UI, CSS, courier, counter remissions).
- Customer hard-delete and vehicle/customer linkage in workshop.
- POS: always show search results, compact payment grid, credit validation, tier pricing (5%/10%), ticket with customer/folio.
- Inventory: CSV template with sku_secondary, alias import.
- Rached migration scripts and DB migrations.
- Version-bump cached JS/CSS query strings.

Excludes local Rached session tokens/captures (rached_*.json / rached_*.txt).

pos/static/pwa/sw.js

@@ -6,7 +6,7 @@
 // The fetch handler normalizes static asset URLs (strips ?v= query strings)
 // so templates can use cache-busting query params freely.
 
-const VERSION = 33;
+const VERSION = 40;
 const CACHE_NAME = 'nexus-pos-v' + VERSION;
 
 const APP_SHELL = [