chore(repo): add CODEOWNERS and hygiene (AP-8)

.github/CODEOWNERS

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+# All changes require review from the CODEOWNER.
+# Enforced via the org "main branch protection" ruleset.
+* @amoussa1229

.gitignore

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+# Dependencies
+node_modules/
+
+# Build
+dist/
+build/
+coverage/
+test-results/
+playwright-report/
+blob-report/
+
+# Environment
+.env
+.env.local
+.env.*.local
+
+# Editor / OS
+.DS_Store
+.idea/
+.vscode/
+*.swp
+*.swo
+
+# Logs
+*.log
+npm-debug.log*
+
+# TypeScript
+*.tsbuildinfo

README.md

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+# Sea Haven AP
+
+Internal accounts payable automation for Sea Haven Industries (`ap.seahaven.com`).
+
+## Local development
+
+```bash
+npm ci
+npm run dev
+```
+
+`VITE_USE_MOCKS=true` is the default data path until the API is wired.
+
+## Verify
+
+```bash
+npm run verify
+```