Release v0.4.1: ROI/VAT Tables & Test Reactivation

New Features:
- Added 5 missing migration stubs for ROI/VAT functionality
  * country_vat_rates: VAT rates by country (base 100)
  * vat_categories: VAT categories per country
  * eu_sales_thresholds: EU OSS threshold tracking
  * roi_queries: ROI verification audit log (7 years)
  * user_roi_verifications: ROI status cache
- Updated LarabillInstallCommand to publish new migrations in correct order
- Reactivated 881 tests (all passing)

Documentation:
- Added MIGRACIONES_INFORME.md with detailed verification checklist
- Updated README.md to clarify User ID agnosticism is roadmap (v0.5.0)
- Added comprehensive Roadmap section (v0.5.0, v1.0.0, v2.0.0)

Technical:
- All migrations use binary(16) for user_id (UUID v7 binary)
- Base-100 integers for tax rates/percentages
- JSON for complex arrays
- Proper indexes for query performance
- Foreign keys with cascade delete

Test Suite:
- 881 tests PASSED (2646 assertions)
- 29 tests SKIPPED (deprecated models)
- 5 tests RISKY (integration tests without assertions)
- 0 FAILED

Note: This version assumes UUID binary for user_id.
Full user ID agnosticism planned for v0.5.0.