ci(fusion_accounting): add CI workflow scaffold + Phase 0 deferral note

Workflow structure is complete (path filters, matrix, services).
The 'Install Odoo 19' step is a TODO placeholder — the reproducible
Odoo-19 build environment is deferred to Phase 1 CI hardening.
Current Phase 0 test workflow is manual via ssh odoo-westin.

Made-with: Cursor

fusion_accounting/docs/superpowers/specs/2026-04-18-ci-deferred.md

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+# CI Currently Manual (Phase 0 note)
+
+The CI yaml at `.gitea/workflows/fusion_accounting_ci.yml` (or `.github/`)
+describes the target workflow, but the `Install Odoo 19` step is a TODO
+placeholder in Phase 0 because the repo does not yet pin a reproducible
+Odoo 19 build environment for CI runners.
+
+## Current workflow (Phase 0)
+
+Tests are run manually via the dev server:
+
+    ssh odoo-westin "docker exec odoo-dev-app odoo -d westin-v19 \
+      --test-tags post_install --stop-after-init --no-http \
+      -c /etc/odoo/odoo.conf -u <sub_module> \
+      --log-handler=odoo.tests:INFO"
+
+This pattern is embedded in the Phase 0 plan's per-task verification steps.
+
+## To activate CI (deferred to Phase 1)
+
+Three realistic approaches:
+
+1. **Dockerfile + DinD**: Build a reproducible Odoo-19 image in the repo
+   (e.g. `docker/odoo-19.Dockerfile`). CI runner uses Docker-in-Docker.
+   Slowest to boot, fully reproducible.
+2. **Self-hosted runner on odoo-westin**: Register a runner on the existing
+   dev box. Tests run against a throwaway DB (per-CI-run). Fastest; ties
+   CI to odoo-westin availability.
+3. **Pip-installable Odoo**: `pip install odoo==19.0.*` (if Odoo publishes
+   wheels that match the Enterprise-aware build). Simplest if it works.
+
+Pick when Phase 1 (Bank Reconciliation) begins — Phase 1 benefits from
+automated test runs because its scope is broader than Phase 0's.
+
+## What the current yaml gets right
+
+- Path filters only trigger on fusion_accounting* changes
+- Matrix tests each sub-module independently
+- Python deps (anthropic, openai) preinstalled
+- PostgreSQL 15 service wired
+- Odoo stdout/stderr captured at INFO level to see test results