feat: initialize reporting-service microservice

[mftee]

Summary

Initializes the microservices/reporting-service NestJS microservice for analytics reporting and data exports.

Changes

• Report entity with name, description, query (JSONB), format enum (CSV/PDF/JSON), and scheduledCron
• ReportService with create, findAll, findOne, export methods
• ReportController exposing REST endpoints including export with format query param
• AppModule with TypeORM + PostgreSQL configuration
• Unit tests for ReportService
• Dockerfile for containerized deployment

Implementation Plan

1. Report entity with format enum and JSONB query storage
2. Export method returning formatted report data
3. REST endpoints with format query parameter
4. Unit tests with mocked repository

Rollback

Delete microservices/reporting-service/ directory.

closes #321

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