feat(export): add Excel export for CFDIs and reports

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/api/src/routes/export.routes.ts

@@ -0,0 +1,14 @@
+import { Router } from 'express';
+import { authenticate } from '../middlewares/auth.middleware.js';
+import { tenantMiddleware } from '../middlewares/tenant.middleware.js';
+import * as exportController from '../controllers/export.controller.js';
+
+const router = Router();
+
+router.use(authenticate);
+router.use(tenantMiddleware);
+
+router.get('/cfdis', exportController.exportCfdis);
+router.get('/reporte', exportController.exportReporte);
+
+export { router as exportRoutes };