chore(backend): bootstrap Python 3.12+ project skeleton (B0.1)

- pyproject.toml with ruff + mypy strict + pytest + coverage >=70%
- Makefile with Docker/Podman auto-detect
- Multi-stage Dockerfile (python:3.12-slim-bookworm, non-root user)
- docker-compose.yml for Postgres dev DB
- alembic.ini wired to src/mimic/db/migrations
- scripts/postgres-init/00-roles.sql seeds the audit writer role
- .env.example documents every MIMIC_* var (no secrets committed)

backend/alembic.ini

@@ -0,0 +1,39 @@
+[alembic]
+script_location = src/mimic/db/migrations
+prepend_sys_path = src
+version_path_separator = os
+sqlalchemy.url =
+
+[loggers]
+keys = root,sqlalchemy,alembic
+
+[handlers]
+keys = console
+
+[formatters]
+keys = generic
+
+[logger_root]
+level = WARN
+handlers = console
+qualname =
+
+[logger_sqlalchemy]
+level = WARN
+handlers =
+qualname = sqlalchemy.engine
+
+[logger_alembic]
+level = INFO
+handlers =
+qualname = alembic
+
+[handler_console]
+class = StreamHandler
+args = (sys.stderr,)
+level = NOTSET
+formatter = generic
+
+[formatter_generic]
+format = %(levelname)-5.5s [%(name)s] %(message)s
+datefmt = %H:%M:%S