simone 640f986967 docs(12): create phase plan ...

Re-scoped Offer Editor (Tier A/B/C, Tag & Prezzo Pubblico) per 2026-06-14
user decision: 5-plan wave structure (schema migration -> prod apply
checkpoint -> query/action layer -> list + detail editor UI), OFFER-12
CSV/Notion import deferred.

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..

12-01-PLAN.md

docs(12): create phase plan

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12-02-PLAN.md

docs(12): create phase plan

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12-03-PLAN.md

docs(12): create phase plan

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12-04-PLAN.md

docs(12): create phase plan

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12-05-PLAN.md

docs(12): create phase plan

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12-CONTEXT.md

docs(12): create phase plan

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12-RESEARCH.md

docs(12): create phase plan

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12-UI-SPEC.md

docs(12): create phase plan

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