Initial scaffold: Flask/SQLite backend, React/Vite PWA frontend

Backend: receipt upload -> LLM vision extraction (OpenAI-compatible,
provider-agnostic), item review/edit, per-group splitting against
Cospend projects/members, highlight+upload via WebDAV, public share
link, bill creation via Cospend's OCS API (verified against real
source, not just doc summaries).

Frontend: capture -> review -> group -> summary flow as an installable
PWA.

install.sh / run.sh (venv + npm, tmux session) instead of Docker, per
the ~/Projects/gain pattern.

frontend/tsconfig.node.json

@@ -0,0 +1,23 @@
+{
+  "compilerOptions": {
+    "tsBuildInfoFile": "./node_modules/.tmp/tsconfig.node.tsbuildinfo",
+    "target": "es2023",
+    "lib": ["ES2023"],
+    "types": ["node"],
+    "skipLibCheck": true,
+
+    /* Bundler mode */
+    "module": "nodenext",
+    "allowImportingTsExtensions": true,
+    "verbatimModuleSyntax": true,
+    "moduleDetection": "force",
+    "noEmit": true,
+
+    /* Linting */
+    "noUnusedLocals": true,
+    "noUnusedParameters": true,
+    "erasableSyntaxOnly": true,
+    "noFallthroughCasesInSwitch": true
+  },
+  "include": ["vite.config.ts"]
+}