docs: add v3->develop merge review and create tag v3.0.0

docs/reviews/v3-to-develop-review.md

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+# Review: merge from `v3` into `develop` (PR #20)
+
+## Scope reviewed
+- Merge commit: `2e374bd` (`Merge pull request #20 from Sendipad/v3`)
+- Diff basis: first parent (`develop`) vs merged `v3` changes
+- Change size: 74 files changed, 10,549 insertions, 2,910 deletions
+
+## Functional highlights checked
+- New setup wizard framework and installation templates under `uph/setup/*`.
+- Data quality and transaction health enhancements under `uph/party/controllers/*` and related reports.
+- New party issue doctype and migration patch for duplicate exclusion records.
+- CI workflow adjustments and i18n updates (Arabic + POT refresh).
+
+## Risk assessment
+- **High impact areas:** setup/install flow, party merge/health logic, and new issue migration.
+- **Primary migration risk:** correctness of backfill script moving duplicate exclusions into party issues.
+- **Operational risk:** broader CI matrix changes could affect pipeline stability.
+
+## Reviewer conclusion
+- Based on commit-level inspection and changed-module review, this merge is coherent with the v3 blueprint and introduces the expected v3 capability set.
+- No blocking structural issues were identified in this review pass.
+- Recommend post-merge smoke validation on:
+  1. Setup wizard boot + template application
+  2. Party issue migration patch execution on a staging snapshot
+  3. Transaction health and unlinked party reports on realistic data volume
+
+## Release tagging
+- Requested release tag: `v3.0.0`
+- Tag should point to merge commit `2e374bd`.