docs(ai): implementation plan for AI assistant Phase 1 (v2.1.0)

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Five tasks: (1) foundation — SDK dep, env, ai_usage table + ai.use
permission migration; (2) spend tracker + ai.service (chat,
extractInvoice) with cost/budget tests; (3) /ai routes (usage, budget,
chat, extract) with guard tests; (4) DashAssistant dashboard widget;
(5) v2.1.0 release. Anthropic call stubbed in tests; migration apply is
controller-coordinated (dev server stopped).

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

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