Scaffold project layout, DB schema and settings

Package skeleton, pyproject/alembic config, env-driven settings
(app/config.py), and the SQLAlchemy models + initial Alembic migration
covering users, UTXO events, rounds/participants, round config,
pending transactions, withdrawals and the audit log.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

app/db/session.py

@@ -0,0 +1,10 @@
+from collections.abc import AsyncGenerator
+
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from app.db.base import AsyncSessionLocal
+
+
+async def get_session() -> AsyncGenerator[AsyncSession, None]:
+    async with AsyncSessionLocal() as session:
+        yield session