v0.6.0 — Security audit fixes + InvoiceNumber VO

Breaking changes:
- InvoiceNumberingService::generateNumber() now returns InvoiceNumber VO
  instead of string (backward compatible via __toString())

New:
- InvoiceNumber readonly value object (formatted, prefix, fiscalYear, seriesNumber)
- Deprecation notice for BillingService numbering methods (removal: v0.7.0)

Fixes:
- Install command: respect config priority, prevent migration duplicates
- Migration: use MigrationHelper for billable_user_id
- Replace deprecated getValidForUserAt with getValidForOwnerAt

Other:
- ADR-004: rename user_id to owner_user_id in user_tax_profiles
- LegalEntityTypesSeeder: add is_company field
- CONTRIBUTING.md with migration pattern standards
- Remove Filament dependency, make package agnostic
- PHP Insights config and code quality fixes